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

Finance Act 2001

309.—(1) Paragraph 8 of Schedule 6 (aggregates levy: evasion, misdeclaration and neglect) is amended as follows.

(2) In sub-paragraph (5) for “reviewed under section 40” substitute “appealed under section 40”.

(3) In sub-paragraph (6)—

(a) for “reviewed in accordance with section 40” substitute “appealed under section 40”; and

(b) for “41 and 42” substitute “40A to 42”.

(4) In sub-paragraph (7)—

(a) for “reviewed under section 40” substitute “appealed under section 40”; and

(b) for “41 and 42” substitute “40A to 42”.