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SCHEDULE 1U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1998U.K.

258.—(1) Paragraph 31A(1) is amended as follows.

(2) In the heading for “Special Commissioners” substitute “ the tribunal”.

(3) In sub-paragraph (1) for “Special Commissioners” substitute “tribunal” and omit “their”.

(4) In sub-paragraph (2)—

(a)omit paragraph (b); and

(b)in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5) Omit sub-paragraph (3).

Commencement Information

I1Sch. 1 para. 258 in force at 1.4.2009, see art. 1(2)

(1)

Paragraphs 31A to 31D inserted by section 88 and paragraph 7 of Schedule 29 to the Finance Act 2001 and amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.