Paragraph 427 Finance Act 2004I1

United Kingdom

(1)

Section 269 (appeal against decision on discharge of liability) is amended as follows.

(2)

Omit subsections (3) and (4).

(3)

In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.

(4)

In subsections (7) and (8)—

(a)

for “they consider” substitute “the tribunal considers”; and

(b)

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

(5)

In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.

(6)

In subsections (10) and (11)—

(a)

for “they consider” substitute “the tribunal considers”; and

(b)

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

Annotations

Commencement

I1: Sch. 1 para. 427 in force at 1.4.2009, see art. 1(2)