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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 74. Help about Changes to Legislation

Oil Taxation Act 1975U.K.

This section has no associated Explanatory Memorandum

74.—(1) Paragraph 14(1) is amended as follows.

(2) In sub-paragraph (1)—

(a)omit “to the Special Commissioners”; and

(b)for “the Board” substitute “HMRC”.

(3) For sub-paragraph (2) substitute—

(2) The notice of appeal must specify the grounds of appeal.”.

(4) In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.

(5) In sub-paragraph (9)—

(a)for “the Board” (in both places) substitute “HMRC”;

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

(c)for “Commissioners” substitute “tribunal”.

(6) In sub-paragraph (10)—

(a)for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;

(b)for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and

(c)for “Commissioners”, in both of the other places, substitute “tribunal”.

(7) For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.

Commencement Information

I1Sch. 1 para. 74 in force at 1.4.2009, see art. 1(2)

(1)

Paragraph 14 was amended by section 130 of the Finance Act 1976 (c. 40).

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