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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 234
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Finance Act 1996U.K.
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234.—(1) Section 54 (landfill tax: review of commissioners’ decisions)(1) is amended as follows.
(2) For the heading, substitute “Appeals”.
(3) For “This section applies to the following decisions of the Commissioners” substitute “Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—”
(4) Omit subsections (3) to (8).
Commencement Information
I1Sch. 1 para. 234 in force at 1.4.2009, see art. 1(2)
(1)
Section 54 was amended by S.I. 1996/1529.
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