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

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Changes over time for: Paragraph 181

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 181. Help about Changes to Legislation

Taxation of Chargeable Gains Act 1992U.K.

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181.  In section 213(8) (spreading of gains and losses under section 212) for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.

Commencement Information

I1Sch. 1 para. 181 in force at 1.4.2009, see art. 1(2)

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