Paragraph 255 Finance Act 1998

(1)

Paragraph 28 is amended as follows.

(2)

In sub-paragraph (3) omit “heard and”.

(3)

In sub-paragraph (4)—

(a)

for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

(b)

omit “to them” (in both places).

(4)

In sub-paragraphs (5) and (6) for “Commissioners” substitute “tribunal”.