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

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Changes over time for: Paragraph 140

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 140. Help about Changes to Legislation

Income and Corporation Taxes Act 1988U.K.

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140.—(1) Section 444A(6) (transfers of business)(1) is amended as follows.

(2) For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.

Commencement Information

I1Sch. 1 para. 140 in force at 1.4.2009, see art. 1(2)

(1)

Section 444A was inserted by paragraphs 4 and 7 of Schedule 9 to the Finance Act 1990 (c. 29).

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