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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 424

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Point in time view as at 01/04/2010.

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 424. Help about Changes to Legislation

Finance Act 2004U.K.

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424.—(1) Section 159 (appeal against decision to de-register) is amended as follows.

(2) Omit subsections (3) and (4).

(3) In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.

(4) In subsection (7)—

(a)for “they decide” substitute “the tribunal decides”; and

(b)for “they must” substitute “the tribunal must”.

(5) In subsection (8)—

(a)for “they decide” substitute “the tribunal decides”; and

(b)omit “or any determination on, or in consequence of, a case stated”.

Commencement Information

I1Sch. 1 para. 424 in force at 1.4.2009, see art. 1(2)

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