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

Inheritance Tax Act 1984U.K.

This section has no associated Explanatory Memorandum

109.—(1) Section 35A (variation of undertakings)(1) is amended as follows.

(2) In subsection (2)—

(a)for “a Special Commissioner” substitute “the tribunal”; and

(b)for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.

(3) In subsection (3)—

(a)for “Special Commissioner” substitute “tribunal”; and

(b)for “his direction” substitute “the tribunal’s direction”.

(4) In subsection (4) for “Special Commissioner” substitute “tribunal”.

Commencement Information

I1Sch. 1 para. 109 in force at 1.4.2009, see art. 1(2)

(1)

Sections 35A and 79A were inserted by paragraph 8 of Schedule 25 to the Finance Act 1998 (c. 36).