Paragraph 57 Taxes Management Act 1970

(1)

Paragraph 9^f1 is amended as follows.

(2)

In sub-paragraph (3)—

(a)

for “On” substitute “In the case of”; and

(b)

for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.

(3)

In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.

(4)

In sub-paragraph (5)—

(a)

for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and

(b)

omit “to them”.

Annotations

f1: Paragraph 9(3) was amended and sub-paragraph (5) inserted by paragraph 10 of Schedule 19 to the Finance Act 1996 (c. 8).