Paragraph 262 Finance Act 1998

(1)

Paragraph 33^f1 is amended as follows.

(2)

In sub-paragraph (1) for “Commissioners” substitute “tribunal”.

(3)

For sub-paragraph (2) substitute—

“(2)
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.

(4)

In sub-paragraph (3)—

(a)

for “Commissioners hearing the application” substitute “tribunal”; and

(b)

omit “they are”.

Annotations

Footnotes

f1: Paragraph 33 was amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.