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

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Capital Gains Tax Regulations 1967U.K.

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4.—(1) Regulation 9 (applications for determination of market value) is amended as follows.

(2) In paragraph (1) for “Commissioners” substitute “tribunal”.

(3) In paragraph (2) for “the inspector” substitute “an officer of Revenue and Customs”.

(4) Omit paragraph (3).

(5) In paragraph (4) for “inspector” substitute “officer”.

(6) Omit paragraph (5).

(7) In paragraph (6) for “(5)” substitute “(4)”.

Commencement Information

I1Sch. 2 para. 4 in force at 1.4.2009, see art. 1(2)

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