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77.—(1) Paragraph 5 is amended as follows.
(2) In sub-paragraph (1)—
(a)after “person may” insert “appeal”; and
(b)omit “appeal to the Special Commissioners”.
(3) In sub-paragraph (2)—
(a)after “On an appeal” insert “that is notified to the tribunal”; and
(b)for “appear and be heard” substitute “be a party”.
(4) In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.
(5) In sub-paragraph (4)—
(a)after “On an appeal” insert “that is notified to the tribunal”; and
(b)for “Special Commissioners” substitute “tribunal”.
(6) After sub-paragraph (4) insert—
“(5) The provisions of paragraphs 14A to 14I of Schedule 2(1) shall apply to appeals under this paragraph subject to any necessary modifications.”.
Commencement Information
I1Sch. 1 para. 77 in force at 1.4.2009, see art. 1(2)
Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.