The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

19.  In section 31(2) (appeals: right of appeal)(1)—

(a) at the beginning insert “If”;

(b) after “self-assessment” insert “is”; and

(c) for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.

(1)

Sections 31 to 31D were substituted for section 31 by paragraph 11 of Schedule 29 to the Finance Act 2001.