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

Taxes Management Act 1970U.K.

This section has no associated Explanatory Memorandum

11.  In section 20BB(2)(a) (falsification etc of documents)(1) for “a General or Special Commissioner” substitute “the tribunal”.

Commencement Information

I1Sch. 1 para. 11 in force at 1.4.2009, see art. 1(2)

(1)

Section 20BB was inserted by section 145 of the Finance Act 1989.