Paragraph 424 Finance Act 2004I1

United Kingdom

(1)

Section 159 (appeal against decision to de-register) is amended as follows.

(2)

Omit subsections (3) and (4).

(3)

In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.

(4)

In subsection (7)—

(a)

for “they decide” substitute “the tribunal decides”; and

(b)

for “they must” substitute “the tribunal must”.

(5)

In subsection (8)—

(a)

for “they decide” substitute “the tribunal decides”; and

(b)

omit “or any determination on, or in consequence of, a case stated”.

Annotations

Commencement

I1: Sch. 1 para. 424 in force at 1.4.2009, see art. 1(2)