SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970I155

1

Paragraph 6A40 is amended as follows—

2

In sub-paragraph (3)—

a

for the words before paragraph (a) substitute—

3

If an appeal is under section 49D, 49G or 49H, the tribunal—

b

in paragraph (a), for “to them not” substitute “not to be”; and

c

in paragraph (b), for “to them are” substitute “to be”.

3

In sub-paragraph (4), for “Commissioners” substitute “tribunal”.

4

For sub-paragraph (5) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA the decision of the tribunal shall be final and conclusive.”.