Paragraph 56 Taxes Management Act 1970

(1)

Paragraph 7^f1 is amended as follows.

(2)

In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(3)

For sub-paragraph (6) substitute—

“(6)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.

(4)

In sub-paragraph (7)—

(a)

for “Commissioners hearing the application” substitute “tribunal”; and

(b)

omit “they are”.

Annotations

f1: Paragraph 7 was substituted by section 88 of, and paragraph 10 of Schedule 29 to, the Finance Act 2001 (c. 9).