The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2009

Amendments to the First-tier Tribunal and Upper Tribunal (Chambers) Order 2008

5.  After article 5 (functions of the Health, Education and Social Care Chamber) insert—

“Functions of the Tax Chamber

5A.   To the Tax Chamber are assigned all functions, except those functions assigned to the Social Entitlement Chamber by article 3 or to the Finance and Tax Chamber by article 8, relating to—

(a) an appeal, application, reference or other proceeding in respect of a function of the Commissioners for Her Majesty’s Revenue and Customs or an officer of Revenue and Customs;

(b) an appeal in respect of the exercise by the Serious Organised Crime Agency of general Revenue functions or Revenue inheritance tax functions (as defined in section 323 of the Proceeds of Crime Act 2002(1)).”.

(1)

2002 c.29. Section 323 was amended by paragraph 59 of Schedule 1 to the Work and Families Act 2006 (c.18), and by paragraphs 3 and 15 of Schedule 22 and Part 5(1) of Schedule 27 to the Finance Act 2007 (c.11).