Paragraph 411 Finance Act 2003

(1)

Paragraph 5 is amended as follows.

(2)

In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.

(3)

For sub-paragraph (3) substitute—

“(3)
The notice of appeal must specify the grounds of appeal.”.

(4)

In sub-paragraph (4)—

(a)

for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;

(b)

omit “to them” in each place; and

(c)

for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.

(5)

After sub-paragraph (4) insert—

“(5)
The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.”.