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SCHEDULE 1U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 2007U.K.

467.—(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))..

Commencement Information

I1Sch. 1 para. 467 in force at 1.4.2009, see art. 1(2)