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

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Finance Act 2001

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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”.

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