Paragraph 405 Finance Act 2003
(1)
Paragraph 9 is amended as follows.
(2)
In sub-paragraph (2) for “a General or Special Commissioner” substitute “the tribunal”.
(3)
In sub-paragraph (3) for “Commissioner” substitute “the tribunal”.
Paragraph 9 is amended as follows.
In sub-paragraph (2) for “a General or Special Commissioner” substitute “the tribunal”.
In sub-paragraph (3) for “Commissioner” substitute “the tribunal”.