Paragraph 211 Finance Act 1994

(1)

Paragraph 4 is amended as follows.

(2)

In sub-paragraph (1) omit “to the Special Commissioners”.

(3)

In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.

(4)

In sub-paragraph (4)—

(a)

for “Commissioners” (in the first place it appears) substitute “tribunal”;

(b)

for “Commissioners allow” substitute “tribunal allows”; and

(c)

for “they shall” substitute “the tribunal shall”.

(5)

For sub-paragraph (5) substitute—

“(5)
In an appeal under sub-paragraph (1)—

(a)
paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2^f1 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following;

(b)
any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (3) above.”.

Annotations

Footnotes

f1: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.