Paragraph 264 Finance Act 1998

(1)

Paragraph 51 is amended as follows.

(2)

In sub-paragraph (5) for “Special Commissioners shall hear and” substitute “tribunal shall”.

(3)

In sub-paragraph (6)—

(a)

omit “under section 56A of the Taxes Management Act 1970”; and

(b)

for “Special Commissioners” substitute “tribunal”.