Paragraph 270 Finance Act 2003

In paragraph 45 of Part 7 of Schedule 10 to the Finance Act 2003^f1 (appeals against Revenue decisions on tax: questions to be determined by the relevant Lands Tribunal)—

(a)

in the heading and sub-paragraph (1) for “Lands Tribunal” substitute “tribunal”; and

(b)

in sub-paragraph (2)—

(i)

for “regulation “the relevant Lands Tribunal”” substitute “paragraph “the relevant tribunal””; and

(ii)

in paragraph (a) for “Lands Tribunal” substitute “Upper Tribunal”.

Annotations

Footnotes

f1: 2003 c. 14. Paragraph 45 was inserted by paragraph 393 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56).