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

Taxes Management Act 1970 U.K.

10.—(1) Section 20B (restrictions on powers under ss 20 and 20A)(1) is amended as follows.

(2) In subsection (1B)—

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

(b) for “Commissioner is” substitute “tribunal is”.

(3) In subsection (6)—

(a) in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;

(b) in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and

(c) in the words after paragraph (b) for “Commissioner” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 10 in force at 1.4.2009, see art. 1(2)

(1)

Section 20B was inserted by Schedule 6 to the Finance Act 1976. Subsection (1B) was inserted by section 144 of the Finance Act 1989 (c. 26).