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

Finance Act 2003

406.—(1) Paragraph 10 is amended as follows.

(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)—

(a) for “A Commissioner” substitute “The tribunal”,

(b) omit “he is”.