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

Taxes Management Act 1970

37.—(1) Section 57 (regulations about appeals)(1) is amended as follows.

(2) In subsection (1)—

(a) for “The Board may make regulations” substitute “The Commissioners for Her Majesty’s Revenue and Customs may make regulations”;

(b) in paragraph (b) for “to appear on” substitute “to be parties to”; and

(c) in paragraph (e) for “an inspector or other officer of the Board” (in both places) substitute “an officer of Revenue and Customs”.

(3) After subsection (1) insert—

“(1A) Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.”.

(4) In subsection (3)—

(a) omit paragraph (a); and

(b) in paragraph (c) for “section 46B, 46C or 46D of this Act” substitute “section 46D of this Act or Tribunal Procedure Rules”.

(1)

Section 57(3)(c) has been amended by paragraph 8 of Schedule 22 to the Finance Act 1996 (c. 8).