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

Finance Act 1982 U.K.

102.—(1) In Schedule 19 (supplementary provisions relating to APRT) paragraph 7 is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (2)—

(a) in the words before paragraph (a) after “paragraph 14 of” insert “and paragraphs 14A to 14I of”;

(b) in paragraph (a) for “sub-paragraph (3)” substitute “paragraph 14(3)”;

(c) in paragraph (b) for “sub-paragraph (3)(b)” substitute “paragraph 14(3)(b)”;

(d) in paragraph (c) omit “and”;

(e) in paragraphs (c) and (d) for “sub-paragraph 10” substitute “paragraph 14(10)”; and

(f) at the end of sub-paragraph (d) insert

“; and

(e) in the case of paragraphs 14A to 14I of Schedule 2(1), with such modifications as may be necessary”.

Commencement Information

I1 Sch. 1 para. 102 in force at 1.4.2009, see art. 1(2)

(1)

Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.