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Changes over time for: Paragraph 298


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2009.
Changes to legislation:
There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 298.

Changes to Legislation
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Capital Allowances Act 2001U.K.
This section has no associated Explanatory Memorandum
298.—(1) Section 204 (appeals etc) is amended as follows.
(2) In subsection (2) for “Special Commissioners” substitute “tribunal”.
(3) For subsection (3) substitute—
“(3) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
(4) In subsection (4)—
(a)for “any body of Commissioners” substitute “the tribunal”; and
(b)for “them” substitute “it”.
(5) In subsection (5) for “Commissioners” substitute “tribunal”;
(6) For subsection (6) substitute—
“(6) Each of the persons who has joined in the election is entitled to be a party to the proceedings of the tribunal concerned with the determination of the question; and the tribunal’s determination has effect as if made in an appeal to which each of those persons was a party.”.
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