SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Finance Act 2007I1467
1
Paragraph 17 is amended as follows.
2
In sub-paragraphs (1), (2) and (3) omit “appellate” in each place.
3
In sub-paragraph (4)—
a
in paragraph (a) omit “appellate”; and
b
in paragraph (b)—
i
omit “appellate” in the first place in which it occurs;
ii
in sub-paragraph (i) omit “to the appellate tribunal”;
iii
in sub-paragraph (ii) omit “appellate”.
4
In sub-paragraph (5) omit “appellate” in each place.
5
After sub-paragraph (5) insert—
5A
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).