Print Options
PrintThe Whole
Instrument
PrintThe Whole
Schedule
PrintThis
Section
only
Changes over time for: Paragraph 129
Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 129.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Finance Act 1987U.K.
This section has no associated Explanatory Memorandum
129.—(1) Section 66 (oil allowance: adjustment for final periods) is amended as follows.
(2) In subsection (6) omit “to the Special Commissioners”.
(3) In subsection (7)—
(a)in paragraph (a) for “Commissioners”, in each place, substitute “tribunal”; and
(b)in paragraph (b)—
(i)for “, on the hearing of the appeal,” substitute “the appeal is notified to the tribunal and”;
(ii)for “the majority of Commissioners present at the hearing” substitute “tribunal”;
(iii)for “they shall” substitute “the tribunal shall”;
(iv)for “they think” substitute “the tribunal thinks”; and
(c)in paragraph (c) for “Commissioners” substitute “tribunal”.
(4) For subsection (8) substitute—
“(8) Paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2() to the principal Act shall apply in relation to an appeal under subsection (6) as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—
(a)any reference in those paragraphs to a participator is to be construed as a reference to the responsible person by whom notice of appeal is given;
(b)any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under subsection (7)(a) above;
(c)any other modifications that are necessary.”
Back to top