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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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Social Security Contributions (Transfer of Functions, etc) Act 1999U.K.

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272.—(1) Section 13 (regulations with respect to appeals)(1) is amended as follows.

(2) In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.

(3) In subsection (2)—

(a)omit paragraph (a)(i);

(b)in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;

(c)in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and

(d)in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.

(4) Omit subsections (3) to (5).

Commencement Information

I1Sch. 1 para. 272 in force at 1.4.2009, see art. 1(2)

(1)

Section 13(1) was amended by S.I. 1999/678.

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