Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
55.—(1) Paragraph 6A(1) 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.”.
Commencement Information
I1Sch. 1 para. 55 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 6A was inserted by paragraph 142 of Schedule 19 to the Finance Act 1998 (c. 26).