Paragraph 349 Income Tax (Earnings and Pensions) Act 2003

(1)

Paragraph 29 (appeal against refusal of approval) 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”.