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

Finance Act 2003U.K.

407.—(1) Paragraph 11 is amended as follows.

(2) In sub-paragraph (1) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”.

(3) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(4) In sub-paragraph (5) for “Special Commissioners” substitute “tribunal”.