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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 262
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Finance Act 1998U.K.
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262.—(1) Paragraph 33(1) is amended as follows.
(2) In sub-paragraph (1) for “Commissioners” substitute “tribunal”.
(3) For sub-paragraph (2) substitute—
“(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4) In sub-paragraph (3)—
(a)for “Commissioners hearing the application” substitute “tribunal”; and
(b)omit “they are”.
Commencement Information
I1Sch. 1 para. 262 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 33 was amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.
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