OpenLegislation

Paragraph 377 Finance Act 2003

Original text. Later amendments are not shown.

(1)

Paragraph 15 is amended as follows.

(2)

In sub-paragraph (3) omit “heard and”.

(3)

In sub-paragraph (4)—

(a)

for “the Commissioners” substitute “ that is notified to the tribunal, the tribunal”; and

(b)

omit “to them” in both places.

(4)

In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(5)

For sub-paragraph (6) substitute—

“(6)

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 the decision of the tribunal on an appeal under this paragraph is final.”.