Search Legislation

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

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Paragraph 129

 Help about opening options

Alternative versions:

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Point in time view as at 01/04/2009.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. Help about Changes to Legislation

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(1) 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.

Commencement Information

I1Sch. 1 para. 129 in force at 1.4.2009, see art. 1(2)

(1)

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

Back to top

Options/Help

You have chosen to open The Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Instrument as a PDF

The Whole Instrument you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open The Whole Schedule

The Whole Schedule you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Schedule as a PDF

The Whole Schedule you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Instrument

The Whole Instrument you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?