471.—(1) Schedule 36 (information and inspection powers) is amended as follows.
(2) In paragraphs 2(2), 5(3) and (4), 6(3), 12(5), 35(5), 37(6), 39(1)(b), 53(1)(b) and 54(1)(b) for “First-tier Tribunal”, in each place, substitute “tribunal”.
(3) In paragraph 3—
(a)in sub-paragraph (1)(b) for “First-tier Tribunal” substitute “tribunal”;
(b)in sub-paragraph (2) for “First-tier Tribunal” substitute “tribunal”;
(c)in sub-paragraph (3)—
(i)for “First-tier Tribunal”, in both places, substitute “tribunal”;
(ii)in paragraph (b) for “Tribunal” substitute “tribunal”;
(d)in sub-paragraph (4) for “First-tier Tribunal” substitute “tribunal”; and
(e)in sub-paragraph (5) for “First-tier Tribunal” substitute “tribunal”.
(4) In paragraph 4—
(a)in sub-paragraph (1) for “First-tier Tribunal” substitute “tribunal”; and
(b)in sub-paragraph (2)—
(i)for “First-tier Tribunal” substitute “tribunal”;
(ii)in paragraph (b) for “Tribunal” substitute “tribunal”.
(5) In paragraph 13—
(a)in the heading for “First-tier Tribunal” substitute “tribunal”;
(b)for “First-tier Tribunal”, in each place, substitute “tribunal”; and
(c)in sub-paragraph (2)(b) for “Tribunal” substitute “tribunal”.
(6) In paragraph 23—
(a)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”; and
(b)omit sub-paragraph (4)(b) and the “and” before it.
(7) In paragraph 29—
(a)in sub-paragraph (1) omit “to the First-tier Tribunal”; and
(b)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
(8) In paragraph 30—
(a)in sub-paragraph (1) omit “to the First-tier Tribunal”; and
(b)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
(9) In paragraph 31 omit “to the First-tier Tribunal”.
(10) In paragraph 32—
(a)in sub-paragraph (3) for “the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”;
(b)in sub-paragraph (4)—
(i)for “First-tier Tribunal” substitute “tribunal”;
(ii)in paragraphs (a) and (b) for “Tribunal”, substitute “tribunal”;
(iii)in paragraph (b) for “Tribunal’s” substitute “tribunal’s”; and
(c)for sub-paragraph (5) substitute—
“(5) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.”.
(11) In paragraph 34(3) omit “to the First-tier Tribunal”.
(12) In paragraph 45(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.
(13) In paragraph 47 omit “to the First-tier Tribunal”.
(14) In paragraph 48(3) and (4) for “, the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”.
(15) In paragraph 58—
(a)in the definition of “the Taxes Acts” at the end of sub-paragraph (c) omit “and”;
(b)in the definition of “taxpayer” after “(as appropriate)” insert “, and”;
(c)after the definition of “taxpayer” insert—
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
Commencement Information
I1Sch. 1 para. 471 in force at 1.4.2009, see art. 1(2)