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

Finance Act 1993 U.K.

195.—(1) Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.

(2) In paragraph 3(2)—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner” substitute “tribunal”.

(3) In paragraph 6—

(a) in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and

(b) in sub-paragraph (3) for “Commissioner” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 195 in force at 1.4.2009, see art. 1(2)