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

Taxes Management Act 1970

24.—(1) Section 33A (error or mistake in partnership return)(1) is amended as follows.

(2) In subsection (7)—

(a) for “Special Commissioners” substitute “tribunal”; and

(b) omit “hear and”.

(3) In subsection (8)—

(a) for “Special Commissioners” substitute “tribunal”; and

(b) for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.

(1)

Section 33A was inserted by sections 196 and 199 of, and paragraph 9 of Schedule 19 to, the Finance Act 1994 (c. 9).