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

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Changes over time for: Paragraph 378

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Finance Act 2003U.K.

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378.—(1) Paragraph 19 is amended as follows.

(2) In the heading for “Special Commissioners” substitute “the tribunal”.

(3) In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.

(4) In sub-paragraph (2)—

(a)omit paragraph (b); and

(b)in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5) Omit sub-paragraph (3).

Commencement Information

I1Sch. 1 para. 378 in force at 1.4.2009, see art. 1(2)

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