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

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970 U.K.

50.—(1) Section 115 (delivery and service of documents) is amended as follows.

(2) In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.

(3) Omit subsections (4) and (5).

Commencement Information

I1 Sch. 1 para. 50 in force at 1.4.2009, see art. 1(2)