There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 39.
39.—(1) Section 59C(9) (surcharges on unpaid income tax and capital gains tax)(1) is amended as follows.
(2) After “subsection (7) above” insert “that is notified to the tribunal”.
(3) For “Commissioners” substitute “tribunal”.
(4) In subsections (9)(a) and (b) omit the words “to them”.
Commencement Information
I1Sch. 1 para. 39 in force at 1.4.2009, see art. 1(2)
Section 59C was inserted by sections 194 and 199 of the Finance Act 1994 (c. 9).
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