Paragraph 55 Taxes Management Act 1970

(1)

Paragraph 6A^f1 is amended as follows—

(2)

In sub-paragraph (3)—

(a)

for the words before paragraph (a) substitute—

“(3)
If an appeal is under section 49D, 49G or 49H, the tribunal—”;

(b)

in paragraph (a), for “to them not” substitute “not to be”; and

(c)

in paragraph (b), for “to them are” substitute “to be”.

(3)

In sub-paragraph (4), for “Commissioners” substitute “tribunal”.

(4)

For sub-paragraph (5) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA the decision of the tribunal shall be final and conclusive.”.

Annotations

Footnotes

f1: Paragraph 6A was inserted by paragraph 142 of Schedule 19 to the Finance Act 1998 (c. 26).