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

Finance Act 2000

This adran has no associated Memorandwm Esboniadol

293.—(1) Schedule 15 (the corporate venturing scheme) is amended as follows.

(2) in paragraph 91—

(a)in sub-paragraph (4) for “Special Commissioners” substitute “tribunal”; and

(b)in sub-paragraph (5) for “Special Commissioners that they are” substitute “tribunal that it is”.

(3) In paragraph 92(2)(a) for “Special Commissioners” substitute “tribunal”.