The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Taxes Management Act 1970 U.K.

41.—(1) Section 93 (failure to make return for income tax and capital gains tax)(1) is amended as follows.

(2) In subsection (3)—

(a) for “them” substitute “it”; and

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(3) In subsection (8)—

(a) after “above” insert “that is notified to the tribunal”;

(b) for “Commissioners” substitute “tribunal”; and

(c) in paragraphs (a) and (b) omit “to them”.

Commencement Information

I1 Sch. 1 para. 41 in force at 1.4.2009, see art. 1(2)

(1)

Section 93 was substituted by sections 196 and 199 of, and paragraph 25 of Schedule 19 to, the Finance Act 1994 (c. 9).