Paragraph 374 Finance Act 2003
(1)
Paragraph 5 is amended as follows.
(2)
In sub-paragraph (3) for “General or Special Commissioners” substitute “tribunal”.
(3)
In sub-paragraph (4) for “Commissioners” substitute “tribunal”.
Paragraph 5 is amended as follows.
In sub-paragraph (3) for “General or Special Commissioners” substitute “tribunal”.
In sub-paragraph (4) for “Commissioners” substitute “tribunal”.