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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 428
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Finance Act 2004U.K.
This section has no associated Explanatory Memorandum
428.—(1) Section 271 (liability of scheme administrator) is amended as follows.
(2) Omit subsections (8) and (10).
(3) In subsection (11) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4) In subsection (12)—
(a)for “they decide” substitute “the tribunal decides”; and
(b)for “they must” substitute “the tribunal must”.
(5) In subsection (13)—
(a)for “they decide” substitute “the tribunal decides”; and
(b)omit “or any determination on, or in consequence of, a case stated”.
Commencement Information
I1Sch. 1 para. 428 in force at 1.4.2009, see art. 1(2)
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