SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Income Tax (Pay As You Earn) Regulations 2003I1104
1
Regulation 97H (procedure on appeals)232 is amended as follows.
2
In paragraph (1) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
3
In paragraph (3)—
a
for “Special Commissioners” substitute “tribunal”; and
b
in sub-paragraph (b) for “their opinion” substitute “the tribunal’s opinion”;
4
In paragraph (4) for “Special Commissioners determine” substitute “tribunal determines”;
5
In paragraph (5) for “Special Commissioners” substitute “tribunal”;
6
In paragraph (7)—
a
for “Special Commissioners” substitute “tribunal”; and
b
for “their opinion” substitute “the tribunal’s opinion”.