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

Oil Taxation Act 1975 U.K.

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

I1 Sch. 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).