Paragraph 423 Finance Act 2004

(1)

Section 156 (appeal against a decision not to register) is amended as follows.

(2)

Omit subsections (3) and (4).

(3)

In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal under this section that is notified to the tribunal, the tribunal”.

(4)

In subsection (7)—

(a)

for “they decide” substitute “the tribunal decides”; and

(b)

for “they must” substitute “the tribunal must”.

(5)

In subsection (8)—

(a)

for “they decide” substitute “the tribunal decides”;

(b)

for “Commissioners determine” substitute “tribunal determines”; and

(c)

omit “or any determination on, or in consequence of, a case stated”.