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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 19
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Taxes Management Act 1970U.K.
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19. In section 31(2) (appeals: right of appeal)(1)—
(a)at the beginning insert “If”;
(b)after “self-assessment” insert “is”; and
(c)for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.
Commencement Information
I1Sch. 1 para. 19 in force at 1.4.2009, see art. 1(2)
(1)
Sections 31 to 31D were substituted for section 31 by paragraph 11 of Schedule 29 to the Finance Act 2001.
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