The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988 U.K.

139.  In section 378(3) (supplementary regulations)(1) for “the General Commissioners or the Special Commissioners” substitute “the tribunal”.

Commencement Information

I1 Sch. 1 para. 139 in force at 1.4.2009, see art. 1(2)

(1)

Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).