SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1996I1240

1

Schedule 5 (reviews) is amended as follows.

2

In paragraph 19—

a

in sub-paragraph (5)(a) and (5)(b) for “require a review of” substitute “appeal against”; and

b

for sub-paragraph (5)(c) substitute—

c

sections 54 to 56 of this Act shall apply accordingly.

3

For the heading before paragraph 59 substitute “Reviews and Appeals”.

4

In paragraph 59—

a

for “Section 54” substitute “Sections 54 to 56”;

b

for “as it applies” substitute “as they apply”; and

c

for “subsection (1) of that section” substitute “section 54(1)”.