Paragraph 399 Finance Act 2003

(1)

Paragraph 14 is amended as follows.

(2)

Omit sub-paragraph (4).

(3)

In sub-paragraph (5)—

(a)

for “Paragraph 37” substitute “Paragraphs 36A to 37 and 44”; and

(b)

for “it applies” substitute “they apply”.

(4)

In sub-paragraphs (6) and (7) for “Commissioners” substitute “tribunal”.