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

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Finance Act 2008U.K.

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471.—(1) Schedule 36 (information and inspection powers) is amended as follows.

(2) In paragraphs 2(2), 5(3) and (4), 6(3), 12(5), 35(5), 37(6), 39(1)(b), 53(1)(b) and 54(1)(b) for “First-tier Tribunal”, in each place, substitute “tribunal”.

(3) In paragraph 3—

(a)in sub-paragraph (1)(b) for “First-tier Tribunal” substitute “tribunal”;

(b)in sub-paragraph (2) for “First-tier Tribunal” substitute “tribunal”;

(c)in sub-paragraph (3)—

(i)for “First-tier Tribunal”, in both places, substitute “tribunal”;

(ii)in paragraph (b) for “Tribunal” substitute “tribunal”;

(d)in sub-paragraph (4) for “First-tier Tribunal” substitute “tribunal”; and

(e)in sub-paragraph (5) for “First-tier Tribunal” substitute “tribunal”.

(4) In paragraph 4—

(a)in sub-paragraph (1) for “First-tier Tribunal” substitute “tribunal”; and

(b)in sub-paragraph (2)—

(i)for “First-tier Tribunal” substitute “tribunal”;

(ii)in paragraph (b) for “Tribunal” substitute “tribunal”.

(5) In paragraph 13—

(a)in the heading for “First-tier Tribunal” substitute “tribunal”;

(b)for “First-tier Tribunal”, in each place, substitute “tribunal”; and

(c)in sub-paragraph (2)(b) for “Tribunal” substitute “tribunal”.

(6) In paragraph 23—

(a)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”; and

(b)omit sub-paragraph (4)(b) and the “and” before it.

(7) In paragraph 29—

(a)in sub-paragraph (1) omit “to the First-tier Tribunal”; and

(b)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.

(8) In paragraph 30—

(a)in sub-paragraph (1) omit “to the First-tier Tribunal”; and

(b)in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.

(9) In paragraph 31 omit “to the First-tier Tribunal”.

(10) In paragraph 32—

(a)in sub-paragraph (3) for “the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”;

(b)in sub-paragraph (4)—

(i)for “First-tier Tribunal” substitute “tribunal”;

(ii)in paragraphs (a) and (b) for “Tribunal”, substitute “tribunal”;

(iii)in paragraph (b) for “Tribunal’s” substitute “tribunal’s”; and

(c)for sub-paragraph (5) substitute—

(5) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final..

(11) In paragraph 34(3) omit “to the First-tier Tribunal”.

(12) In paragraph 45(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.

(13) In paragraph 47 omit “to the First-tier Tribunal”.

(14) In paragraph 48(3) and (4) for “, the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”.

(15) In paragraph 58—

(a)in the definition of “the Taxes Acts” at the end of sub-paragraph (c) omit “and”;

(b)in the definition of “taxpayer” after “(as appropriate)” insert “, and”;

(c)after the definition of “taxpayer” insert—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal..

Commencement Information

I1Sch. 1 para. 471 in force at 1.4.2009, see art. 1(2)

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