SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Taxes Management Act 1970I161
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”.