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