Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
61.—(1) Paragraph 4 is amended as follows.
(2) In sub-paragraph (6) omit “to the Special Commissioners”,
(3) In sub-paragraph (8)—
(a)for “The Special Commissioners” substitute “If an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”; and
(b)omit “ to them”.
(4) In sub-paragraph (9)—
(a)for “Special Commissioners allow” substitute “tribunal allows”; and
(b)for “they” substitute “it”.
Commencement Information
I1Sch. 1 para. 61 in force at 1.4.2009, see art. 1(2)