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

SCHEDULE 2 Consequential Amendments and Supplemental Provisions – Secondary Legislation

Overseas Insurers (Tax Representatives) Regulations 1999

58.—(1) Regulation 13 (appeals against decisions of the board) is amended as follows.

(2) Omit paragraph (3).

(3) In paragraph (4)—

(a) omit “and in regulations made under sections 56B to 56D of that Act”;

(b) for “Special Commissioners must on appeal to them” substitute “tribunal, on an appeal notified to it, shall”; and

(c) omit “they are”.