SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Individual Savings Account Regulations 1998I147

1

Regulation 27 (account manager’s returns and claims etc) is amended as follows.

2

In paragraph (3)—

a

omit “shall be to the Special Commissioners”; and

b

omit “, and the appeal”.

3

In paragraph (5) for “on appeal the Special Commissioners” substitute “on an appeal that is notified to the tribunal, the tribunal”.