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

Finance Act 2008

473.—(1) Schedule 41 is amended as follows.

(2) For paragraph 18 substitute—

“18— (1) An appeal shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or the Upper Tribunal).

(2) Sub-paragraph (1) does not apply in respect of a matter expressly provided for by this Act.”.

(3) In paragraph 19—

(a) for “First-tier Tribunal”, in both places, substitute “tribunal”;

(b) in sub-paragraph (3) for “Tribunal”, in each place, substitute “tribunal”; and

(c) after sub-paragraph (4) insert—

“(5) In this paragraph, “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).”.

(4) In paragraph 20(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.

(5) In paragraph 21 for “(on appeal) the First-tier Tribunal”, in each place, substitute “(on an appeal notified to the tribunal) the tribunal”.