(1)In subsection (1) of section 41 of the 1974 Act (appeals) for the words from “prescribed period” onwards substitute “specified period, appeal to the Tribunal”.
(2)After that subsection insert—
“(1A)The means for making an appeal is by sending the Tribunal a notice of appeal.
(1B)The notice of appeal shall—
(a)be in the specified form;
(b)set out the grounds of appeal in the specified manner; and
(c)include the specified information and documents.
(1C)An appeal to the Tribunal is to be by way of a rehearing of the determination appealed against.
(1D)In this section ‘specified’ means specified by rules under section 40A(3).”
(3)Subsections (2) to (5) of that section shall cease to have effect.