Paragraph 10 I1I2

Section 115C of that Act (appeals in relation to personal liability notices) is amended as follows.

For any reference to the Department there is substituted a reference to the Inland Revenue.

In subsection (2), for “an appeal tribunal” there is substituted “the Special Commissioners”.

In subsection (5), for the words from “appeal tribunal” to “its” there is substituted “Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their”.

In subsection (6), the definitions of “appeal tribunal” and “revise” are omitted and at the end there is inserted—

• ““the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts;

• “vary” means vary under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.”.