Paragraph 390 Finance Act 2003
(1)
Paragraph 38 is amended as follows.
(2)
In sub-paragraph (1) omit “to the Commissioners”.
(3)
In sub-paragraph (2) for “Commissioners” substitute “the tribunal”.
Paragraph 38 is amended as follows.
In sub-paragraph (1) omit “to the Commissioners”.
In sub-paragraph (2) for “Commissioners” substitute “the tribunal”.