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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 1
- Paragraph 386
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Finance Act 2003
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386.—(1) Paragraph 35 is amended as follows.
(2) Omit sub-paragraph (2).
(3) In sub-paragraph (3)—
(a)at the beginning insert “If”;
(b)after “self-assessment” insert “is”; and
(c)for “shall not be heard and determined” substitute “none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal”.
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