Paragraph 467 Finance Act 2007
(1)
Paragraph 17 is amended as follows.
(2)
In sub-paragraphs (1), (2) and (3) omit “appellate” in each place.
(3)
In sub-paragraph (4)—
(a)
in paragraph (a) omit “appellate”; and
(b)
in paragraph (b)—
(i)
omit “appellate” in the first place in which it occurs;
(ii)
in sub-paragraph (i) omit “to the appellate tribunal”;
(iii)
in sub-paragraph (ii) omit “appellate”.
(4)
In sub-paragraph (5) omit “appellate” in each place.
(5)
After sub-paragraph (5) insert—
“(5A)In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).”.