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

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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 421. Help about Changes to Legislation

Finance Act 2004U.K.

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421.—(1) Section 67 (registration for gross payment: appeals) is amended as follows.

(2) In subsection (1) omit “to the General Commissioners or, if the person so elects in the notice, to the Special Commissioners”.

(3) In subsection (4)—

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

(b)after “appeal” insert “that is notified to the tribunal”.

(4) In subsection (5)—

(a)in paragraph (b) for “Commissioners” substitute “tribunal”; and

(b)in paragraph (c) for “appropriate court” substitute “Upper Tribunal or a court”.

(5) Omit subsection (6).

Commencement Information

I1Sch. 1 para. 421 in force at 1.4.2009, see art. 1(2)

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