OpenLegislation

Paragraph 327 Finance Act 2002

Original text. Later amendments are not shown.

(1)

Schedule 18 (relief for community amateur sports clubs) is amended as follows.

(2)

In paragraph 13—

(a)

in sub-paragraph (1) omit “to the General Commissioners”;

(b)

omit sub-paragraph (4); and

(c)

in sub-paragraphs (5) and (6)—

(i)

for “Commissioners” substitute “tribunal”; and

(ii)

for “if they do not dismiss” substitute “if not dismissing”.