SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

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”.