http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1

SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Income Tax Act 2007I1461

1

Section 751 (Special Commissioners’ jurisdiction on appeals) is amended as follows.

2

In the heading for “Special Commissioners’” substitute “The tribunal’s”.

3

For “The jurisdiction of the Special Commissioners on any appeal” substitute “On any appeal that is notified to the tribunal, the jurisdiction of the tribunal”.