Paragraph 167 Finance Act 1989

In section 182 (disclosure of information)^f1—

(a)

in subsection (2)(b) for “any tribunal mentioned in subsection (3) below” substitute “the First-tier Tribunal or Upper Tribunal”;

(b)

in subsection (2ZA)(b), for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”;

(c)

in subsection (2ZB)(b) for “General Commissioners or the Special Commissioners” substitute “First-tier Tribunal or an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998”;

(d)

in subsection (2A)(a)(ii) for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”; and

(e)

omit subsection (3).

Annotations

Footnotes

f1: Section 182 has been amended. Subsection (2A) was inserted by paragraph 9 of Schedule 6 to the Social Security Contributions (Transfer of Functions) Act 1999 (c. 2) and amended by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002 (c. 21) and section 53 of, and paragraph 1 of Schedule 7 to, the Employment Act 2002 (c. 22). Subsection (2ZA) was substituted for section (2AA) by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002. Subsection 2ZB was inserted by section 18 of the Child Trust Funds Act 2004 (c. 6).