There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 398.
398.—(1) Paragraph 12 is amended as follows.
(2) In sub-paragraph (1) for “General or Special 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 the words “they are”.
Commencement Information
I1Sch. 1 para. 398 in force at 1.4.2009, see art. 1(2)
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