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

Taxation of Chargeable Gains Act 1992 U.K.

179.  In section 138 (procedure for clearance in advance)—

(a) for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and

(b) for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.

Commencement Information

I1 Sch. 1 para. 179 in force at 1.4.2009, see art. 1(2)