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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 21. Help about Changes to Legislation

Stamp Duty Reserve Tax Regulations 1986U.K.

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21.—(1) Part XI (miscellaneous and supplemental) (as modified) is amended as follows.

(2) In section 118 (as modified)—

(a)in subsection (1) insert the following definitions at the appropriate places—

“HMRC” means “Her Majesty’s Revenue and Customs;;

“the TCEA 2007” means the Tribunals, Courts and Enforcement

Act 2007;;

tribunal” is to be read in accordance with section 47C;; and

(b)in subsection (2) for “Special Commissioners” substitute “tribunal”.

Commencement Information

I1Sch. 2 para. 21 in force at 1.4.2009, see art. 1(2)

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