SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I157
1
Paragraph 942 is amended as follows.
2
In sub-paragraph (3)—
a
for “On” substitute “In the case of”; and
b
for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.
3
In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.
4
In sub-paragraph (5)—
a
for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and
b
omit “to them”.