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

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 411. Help about Changes to Legislation

Finance Act 2003U.K.

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411.—(1) Paragraph 5 is amended as follows.

(2) In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.

(3) For sub-paragraph (3) substitute—

(3) The notice of appeal must specify the grounds of appeal..

(4) In sub-paragraph (4)—

(a)for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;

(b)omit “to them” in each place; and

(c)for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.

(5) After sub-paragraph (4) insert—

(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph..

Commencement Information

I1Sch. 1 para. 411 in force at 1.4.2009, see art. 1(2)

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