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

Income and Corporation Taxes Act 1988U.K.

This section has no associated Explanatory Memorandum

133.—(1) Section 42 (appeals against determinations under sections 34 to 36 etc) is amended as follows.

(2) In subsection (4) omit from “and shall be” to the end.

F1(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 1 para. 133(3) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9)

Commencement Information

I1Sch. 1 para. 133 in force at 1.4.2009, see art. 1(2)