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

Social Security Act 1998 U.K.

248.  In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)(1)—

(a) for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and

(b) for “their decision” substitute “the tribunal’s decision”.

Commencement Information

I1 Sch. 1 para. 248 in force at 1.4.2009, see art. 1(2)

(1)

Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).