440.—(1) Section 218 (commercial reasons for change of accounting date) is amended as follows.
(2) In subsection (5)—
(a)after “appeal” insert “that is notified to the tribunal”;
(b)in paragraph (a)—
(i)for “Commissioners are” substitute “tribunal is”;
(ii)for “they” substitute “the tribunal”; and
(c)in paragraph (b)—
(i)for “they are” substitute “the tribunal is”;
(ii)for “they may” substitute “the tribunal may”.
Commencement Information
I1Sch. 1 para. 440 in force at 1.4.2009, see art. 1(2)