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Paragraph 345 Income Tax (Earnings and Pensions) Act 2003

Original text. Later amendments are not shown.

(1)

Paragraph 41 (appeal against refusal of approval)f1 is amended as follows.

(2)

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

(3)

In sub-paragraph (3)—

(a)

for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b)

for “Commissioners” substitute “tribunal”.

Annotations

Footnotes

f1

Paragraph 41 of Schedule 3 was amended by section 50 of, and paragraphs 103(2)(d) and 122(b) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005.