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

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Changes over time for: Paragraph 349

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There are currently no known outstanding effects for the The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 349. Help about Changes to Legislation

Income Tax (Earnings and Pensions) Act 2003U.K.

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349.—(1) Paragraph 29 (appeal against refusal of approval) is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) in sub-paragraph (3)—

(a)for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b)for “Commissioners” substitute “tribunal”.

Commencement Information

I1Sch. 1 para. 349 in force at 1.4.2009, see art. 1(2)

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