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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 57. Help about Changes to Legislation

Taxes Management Act 1970U.K.

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57.—(1) Paragraph 9(1) is amended as follows.

(2) In sub-paragraph (3)—

(a)for “On” substitute “In the case of”; and

(b)for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.

(3) In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.

(4) In sub-paragraph (5)—

(a)for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and

(b)omit “to them”.

Commencement Information

I1Sch. 1 para. 57 in force at 1.4.2009, see art. 1(2)

(1)

Paragraph 9(3) was amended and sub-paragraph (5) inserted by paragraph 10 of Schedule 19 to the Finance Act 1996 (c. 8).

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