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

Income and Corporation Taxes Act 1988

162.—(1) Paragraph 12 of Schedule 28AA (provision not at arm’s length)(1) is amended as follows.

(2) For sub-paragraph (1) substitute—

“(1) Sub-paragraph (4) applies in so far as—

(a) the question in dispute on any appeal falling within sub-paragraph (2) below is or involves a determination of whether this Schedule has effect, and

(b) the question relates to any provision made or imposed as between any two persons each of whom is within the charge to income tax or corporation tax in respect of profits arising from the relevant activities.”.

(3) Omit sub-paragraph (3).

(4) In sub-paragraph (4)—

(a) in paragraph (a) for “appear and be heard by the Special Commissioners, or to make representations to them in writing” substitute “be a party in any proceedings”;

(b) in paragraph (b) for “Special Commissioners” substitute “tribunal”; and

(c) in paragraph (c) for “their” substitute “the tribunal’s”.

(1)

Schedule 28AA was inserted by section 108(2) of, and Schedule 16 to, the Finance Act 1998 (c. 36).