Paragraph 421 Finance Act 2004I1

United Kingdom

(1)

Section 67 (registration for gross payment: appeals) is amended as follows.

(2)

In subsection (1) omit “to the General Commissioners or, if the person so elects in the notice, to the Special Commissioners”.

(3)

In subsection (4)—

(a)

for “Commissioners” substitute “tribunal”; and

(b)

after “appeal” insert “that is notified to the tribunal”.

(4)

In subsection (5)—

(a)

in paragraph (b) for “Commissioners” substitute “tribunal”; and

(b)

in paragraph (c) for “appropriate court” substitute “Upper Tribunal or a court”.

(5)

Omit subsection (6).

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