Article 3

after the definition of “the 1996 Act” insert—

• ““the 2000 Act” means the Finance Act 2000^f1;”;

at the end of the definition of “appellant” insert—

“or paragraph 122 of Schedule 6 to the 2000 Act”;

in the definition of “evasion penalty appeal” after the words “the 1996 Act” insert—

“or paragraph 98 of Schedule 6 to the 2000 Act”;

at the end of the definition of “mitigation appeal” insert—

“or paragraph 104 of Schedule 6 to the 2000 Act”; and

at the end of the definition of “reasonable excuse appeal” insert—

“or any of paragraphs 41(4), 55(5), 90(4), 100(4), 101(4), 114(4), 124(4), 125(7), 127(5) of Schedule 6 to the 2000 Act”.