Paragraph 402 Finance Act 2003
(1)
Paragraph 2 is amended as follows.
(2)
In the heading for “General or Special Commissioner” substitute “the tribunal”.
(3)
In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.
(4)
In sub-paragraph (2) for “Commissioner” substitute “tribunal”.
(5)
Omit sub-paragraph (3) and the words after sub-paragraph (3).