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

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Capital Gains Tax Regulations 1967 U.K.

4.—(1) Regulation 9 (applications for determination of market value) is amended as follows.

(2) In paragraph (1) for “Commissioners” substitute “tribunal”.

(3) In paragraph (2) for “the inspector” substitute “an officer of Revenue and Customs”.

(4) Omit paragraph (3).

(5) In paragraph (4) for “inspector” substitute “officer”.

(6) Omit paragraph (5).

(7) In paragraph (6) for “(5)” substitute “(4)”.

Commencement Information

I1 Sch. 2 para. 4 in force at 1.4.2009, see art. 1(2)