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

Income and Corporation Taxes Act 1988

151.—(1) Section 705 (appeals against Board’s notices under section 703)(1) is amended as follows.

(2) In subsection (1) omit “to the Special Commissioners”.

(3) Omit subsections (2) and (3).

(4) In subsection (5)—

(a) for “subsections (1) to (3) above" substitute “subsection (1)”;

(b) for “Special Commissioners or the tribunal” substitute “tribunal,”; and

(c) omit “or the statement of a case”.

(1)

Section 705 (1) was substituted by section 1027 of, and paragraphs 1 and 56 of Schedule 1 to, the Income Tax Act 2007 (c. 3).