127.—(1) Regulation 28 of the Child Trust Funds Regulations 2004(1) (account provider’s tax claims – supplementary provisions) is amended as follows.
(2) In sub-paragraph (3)—
(a)omit “shall be to the Special Commissioners”; and
(b)omit “, and the appeal”.
(3) In sub-paragraph (5) for “, and on appeal the Special Commissioners” substitute “and, on an appeal that is notified to the tribunal, the tribunal”.