The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

49.—(1) Section 112 (loss, destruction or damage to assessments, returns etc) is amended as follows.

(2) In subsection (1)—

(a) for “the Commissioners, inspectors, collectors and other officers having powers in relation to tax” substitute “HMRC”; and

(b) for “Commissioners having jurisdiction in the case” substitute “tribunal”.

(3) Omit subsection (2).