Skip to content

Section 70

Paragraph 1 of the Third Schedule to the principal Act is amended—

of Finance Act 2009

ActIn forceProvision 84 of 86
Section 70

(a)

in subparagraph (2), by inserting after the word

“Chairman” the words “or Deputy Chairman”;

(b)

by substituting for subparagraph (3) the following subparagraph:

“(3) Two or more hearing of appeals may be heard concurrently at any one time.”; and

(c)

by inserting after subparagraph (3) the following subparagraph:

“(4) If the Chairman or Deputy Chairman has not been appointed or is not present at the hearing of the appeals, the Special

Commissioners present at the hearing of the appeals shall choose one of their number, who shall be a person with experience of the kind mentioned in subparagraph (1) to preside at the hearing.”.

Finance 53