There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 3.
3.—(1) Regulation 8 (joinder of third parties in appeals) is amended as follows.
(2) In paragraph (2) for “the inspector” substitute “an officer of Revenue and Customs”.
(3) In paragraph (3) for “inspector” substitute “officer”.
(4) For paragraphs (4) and (5) substitute—
“(4) If the application is received by the officer before the appeal has been notified to the tribunal, the officer shall, if satisfied that it is proper to join the applicant as a party in the appeal, join the applicant as a third party and give notice of the joinder to the appellant and any other party to the appeal.
(5) If the application is received by the officer after the appeal has been notified to the tribunal, or the officer is not satisfied that it is proper to join the applicant as a party in the appeal, the officer shall refer the application to the tribunal, which may at its discretion allow or refuse the application.”.
Commencement Information
I1Sch. 2 para. 3 in force at 1.4.2009, see art. 1(2)
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
