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

Finance Act 2004 U.K.

427.—(1) Section 269 (appeal against decision on discharge of liability) is amended as follows.

(2) Omit subsections (3) and (4).

(3) In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.

(4) In subsections (7) and (8)—

(a) for “they consider” substitute “the tribunal considers”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.

(6) In subsections (10) and (11)—

(a) for “they consider” substitute “the tribunal considers”; and

(b) for “they must” substitute “the tribunal must”.

Commencement Information

I1 Sch. 1 para. 427 in force at 1.4.2009, see art. 1(2)