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

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Changes over time for: Paragraph 440

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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 440. Help about Changes to Legislation

Income Tax (Trading and Other Income) Act 2005U.K.

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440.—(1) Section 218 (commercial reasons for change of accounting date) is amended as follows.

(2) In subsection (5)—

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

(b)in paragraph (a)—

(i)for “Commissioners are” substitute “tribunal is”;

(ii)for “they” substitute “the tribunal”; and

(c)in paragraph (b)—

(i)for “they are” substitute “the tribunal is”;

(ii)for “they may” substitute “the tribunal may”.

Commencement Information

I1Sch. 1 para. 440 in force at 1.4.2009, see art. 1(2)

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