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

Taxes Management Act 1970 U.K.

51.—(1) Section 118 (interpretation) is amended as follows.

(2) In subsection (1) omit the definitions of—

(a) “the General Commissioners Regulations”; and

(b) “the Special Commissioners Regulations”.

(3) In subsection (1) insert the following definitions at the appropriate places—

““HMRC” means Her Majesty’s Revenue and Customs;”;

““the TCEA 2007” means the Tribunals, Courts and Enforcement

Act 2007;”;

““the tribunal” is to be read in accordance with section 47C;”.

(4) In subsection (2) for “Commissioners” substitute “tribunal”.

(5) In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.

Commencement Information

I1 Sch. 1 para. 51 in force at 1.4.2009, see art. 1(2)