The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Capital Allowances Act 2001 U.K.

299.—(1) Section 563 (procedure for determining certain questions affecting two or more persons) is amended as follows.

(2) Omit subsections (2) to (5).

(3) For subsection (6) substitute—

“(6) 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.”.

Commencement Information

I1 Sch. 1 para. 299 in force at 1.4.2009, see art. 1(2)