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

Finance Act 2002U.K.

This section has no associated Explanatory Memorandum

327.—(1) Schedule 18 (relief for community amateur sports clubs) is amended as follows.

(2) In paragraph 13—

(a)in sub-paragraph (1) omit “to the General Commissioners”;

(b)omit sub-paragraph (4); and

(c)in sub-paragraphs (5) and (6)—

(i)for “Commissioners” substitute “tribunal”; and

(ii)for “if they do not dismiss” substitute “if not dismissing”.

Commencement Information

I1Sch. 1 para. 327 in force at 1.4.2009, see art. 1(2)