2005 c. 4.

Sch. 1 para. 436 in force at 1.4.2009, see art. 1(2)

http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009Income taxVATLegislationTaxenTRIBUNALS AND INQUIRIESStatute Law Database2024-05-20Expert Participation2020-12-31This Order comes into force on 1st April 2009. It abolishes the Special Commissioners for the special purposes of the Income Tax Acts, the VAT and Duties Tribunal, the tribunal established under section 706 of the Income and Corporation Taxes Act 1988 (c. 1) and the tribunal established under section 704 of the Income Tax Act 2007 (c. 3), transfers their functions to the new tribunal system established under section 3 of the Tribunals, Courts and Enforcement Act 2007 (c. 15), and makes consequential changes including a large number of amendments to references to existing tribunals.SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation436Constitutional Reform Act 2005

In Part 3 of Schedule 14 to the Constitutional Reform Act 2005 (appointments by Lord Chancellor: offices to which paragraph 2(2)(d) of Schedule 12 applies) omit the entries relating to—

a

Special Commissioner and the Presiding Special Commissioner (under section 4(1) of the Taxes Management Act 1970);

b

Deputy Special Commissioner (under section 4A(1) of the Taxes Management Act 1970);

c

Chairman and member of a section 706 tribunal (under section 706 of the Income and Corporation Taxes Act 1988);

d

President of VAT tribunals (under paragraph 2(2) of Schedule 12 to the Value Added Tax Act 1994);

e

Member of a panel of chairmen (under paragraph 7(3)(a) of Schedule 12 to the Value Added Tax Act 1994);

f

Chairman and member of a section 704 tribunal (under section 704 of the Income Tax Act 2007); and

g

Member of panel of assessors to assist Special Commissioners (under section 320(3)(b) of the Proceeds of Crime Act 2002).

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<portion includedIn="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1">
<meta>
<identification source="#source">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1"/>
<FRBRuri value="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1"/>
<FRBRdate date="2009-01-18" name="made"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/government/uk"/>
<FRBRcountry value="GB-UKM"/>
<FRBRsubtype value="order"/>
<FRBRnumber value="56"/>
<FRBRname value="S.I. 2009/56"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2009/56/schedule/1"/>
<FRBRdate date="2020-12-31" name="validFrom"/>
<FRBRauthor href="#source"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/data.akn"/>
<FRBRdate date="2024-11-09Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<classification source="#source">
<keyword value="income tax" showAs="Income tax" dictionary="http://www.legislation.gov.uk"/>
<keyword value="vat" showAs="VAT" dictionary="http://www.legislation.gov.uk"/>
<keyword value="legislation" showAs="Legislation" dictionary="http://www.legislation.gov.uk"/>
<keyword value="tax" showAs="Tax" dictionary="http://www.legislation.gov.uk"/>
<keyword value="tribunals and inquiries" showAs="TRIBUNALS AND INQUIRIES" dictionary="http://www.legislation.gov.uk"/>
</classification>
<lifecycle source="#source">
<eventRef date="2009-01-18" type="generation" eId="made-date" source="#source"/>
<eventRef date="2009-04-01" eId="coming-into-force-date-1" source="#source"/>
<eventRef date="2009-04-01" type="amendment" source="#source"/>
<eventRef date="2009-04-01" eId="effective-date-1" source="#source"/>
<eventRef date="2020-12-31" eId="effective-date-2" source="#source"/>
</lifecycle>
<analysis source="#source">
<restrictions source="#source">
<restriction refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#d4e93" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1-paragraph-436" refersTo="#e+w+s+ni" type="jurisdiction"/>
<restriction href="#schedule-1" refersTo="#e+w+s+ni" type="jurisdiction"/>
</restrictions>
</analysis>
<temporalData source="#source">
<temporalGroup eId="period1">
<timeInterval start="#effective-date-1" refersTo="#period-concept1"/>
</temporalGroup>
<temporalGroup eId="period2">
<timeInterval start="#effective-date-2" refersTo="#period-concept2"/>
</temporalGroup>
</temporalData>
<references source="#source">
<TLCOrganization eId="source" href="http://www.legislation.gov.uk/id/publisher/StatuteLawDatabase" showAs="Statute Law Database"/>
<TLCLocation eId="e+w+s+ni" href="/ontology/jurisdictions/uk.EnglandWalesScotlandNorthernIreland" showAs="England, Wales, Scotland, Northern Ireland"/>
<TLCConcept eId="period-concept1" href="/ontology/time/2009.04.01" showAs="since 2009-04-01"/>
<TLCConcept eId="period-concept2" href="/ontology/time/2020.12.31" showAs="since 2020-12-31"/>
</references>
<notes source="#source">
<note class="footnote" eId="f00180">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/4">2005 c. 4</ref>
.
</p>
</note>
<note class="commentary I" eId="key-ca0f802550c40bf5e5f761f4c3b80eea">
<p>
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/436">Sch. 1 para. 436</ref>
in force at 1.4.2009, see
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
</p>
</note>
</notes>
<proprietary xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" xmlns:atom="http://www.w3.org/2005/Atom" source="#source">
<ukl:RestrictStartDate value="2020-12-31"/>
<dc:identifier>http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436</dc:identifier>
<dc:title>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</dc:title>
<dc:subject>Income tax</dc:subject>
<dc:subject>VAT</dc:subject>
<dc:subject>Legislation</dc:subject>
<dc:subject>Tax</dc:subject>
<dc:language>en</dc:language>
<dc:subject scheme="SIheading">TRIBUNALS AND INQUIRIES</dc:subject>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-20</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2020-12-31</dct:valid>
<dc:description>This Order comes into force on 1st April 2009. It abolishes the Special Commissioners for the special purposes of the Income Tax Acts, the VAT and Duties Tribunal, the tribunal established under section 706 of the Income and Corporation Taxes Act 1988 (c. 1) and the tribunal established under section 704 of the Income Tax Act 2007 (c. 3), transfers their functions to the new tribunal system established under section 3 of the Tribunals, Courts and Enforcement Act 2007 (c. 15), and makes consequential changes including a large number of amendments to references to existing tribunals.</dc:description>
<atom:link rel="self" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.xml" type="application/xml"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/resources" href="http://www.legislation.gov.uk/uksi/2009/56/resources" title="More Resources"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum" href="http://www.legislation.gov.uk/uksi/2009/56/memorandum" title="Explanatory Memorandum"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/memorandum/toc" href="http://www.legislation.gov.uk/uksi/2009/56/memorandum/contents" title="Explanatory Memorandum Table of Contents"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/act" href="http://www.legislation.gov.uk/uksi/2009/56" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2009/56/introduction" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2009/56/signature" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2009/56/note" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2009/56/body" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2009/56/schedules" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.rdf" title="RDF/XML"/>
<atom:link rel="alternate" type="application/akn+xml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.htm" title="Website (XHTML) Default View"/>
<atom:link rel="alternate" type="text/csv" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/data.html" title="HTML5 snippet"/>
<atom:link rel="http://purl.org/dc/terms/tableOfContents" hreflang="en" href="http://www.legislation.gov.uk/uksi/2009/56/contents" title="Table of Contents"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/436/2009-04-01" title="2009-04-01"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/supersedes" href="http://www.legislation.gov.uk/id/ukdsi/2009/9780111471197" title="The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009"/>
<atom:link rel="up" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1" title="Schedule 1"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/419" title="Paragraph; Schedule 1 Paragraph 419"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/419" title="Paragraph; Schedule 1 Paragraph 419"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/437" title="Paragraph; Schedule 1 Paragraph 437"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/437" title="Paragraph; Schedule 1 Paragraph 437"/>
<ukm:SecondaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="secondary"/>
<ukm:DocumentMainType Value="UnitedKingdomStatutoryInstrument"/>
<ukm:DocumentStatus Value="revised"/>
<ukm:DocumentMinorType Value="order"/>
</ukm:DocumentClassification>
<ukm:Year Value="2009"/>
<ukm:Number Value="56"/>
<ukm:Made Date="2009-01-18"/>
<ukm:ComingIntoForce>
<ukm:DateTime Date="2009-04-01"/>
</ukm:ComingIntoForce>
<ukm:ISBN Value="9780111472996"/>
</ukm:SecondaryMetadata>
<ukm:Supersedes URI="http://www.legislation.gov.uk/id/ukdsi/2009/9780111471197">
<dc:title>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</dc:title>
<ukm:DocumentMainType Value="UnitedKingdomDraftStatutoryInstrument"/>
<ukm:Year Value="2009"/>
<ukm:ISBN Value="9780111471197"/>
</ukm:Supersedes>
<ukm:Notes>
<ukm:Note IdURI="http://www.legislation.gov.uk/id/uksi/2009/56/notes"/>
<ukm:Alternatives>
<ukm:Alternative Date="2009-01-29" URI="http://www.legislation.gov.uk/uksi/2009/56/pdfs/uksiem_20090056_en.pdf" Title="Explanatory Memorandum"/>
</ukm:Alternatives>
</ukm:Notes>
<ukm:CorrectionSlips>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/uksi/2009/56/pdfs/uksics_20090056_en_001.pdf" Date="2010-10-22" Title="Correction Slip 1" Size="10193"/>
<ukm:CorrectionSlip URI="http://www.legislation.gov.uk/uksi/2009/56/pdfs/uksics_20090056_en.pdf" Date="2010-10-15" Title="Correction Slip" Size="72348"/>
</ukm:CorrectionSlips>
<ukm:Alternatives>
<ukm:Alternative Date="2009-01-29" URI="http://www.legislation.gov.uk/uksi/2009/56/pdfs/uksi_20090056_en.pdf" Title="Print Version"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="830"/>
<ukm:BodyParagraphs Value="6"/>
<ukm:ScheduleParagraphs Value="824"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="0"/>
</ukm:Statistics>
</proprietary>
</meta>
<portionBody>
<hcontainer name="schedules" eId="d4e93" period="#period2">
<hcontainer name="schedule" eId="schedule-1" period="#period2">
<num>SCHEDULE 1</num>
<heading>Consequential Amendments and Supplemental Provisions – Primary Legislation</heading>
<paragraph eId="schedule-1-paragraph-436" period="#period1">
<num>
<noteRef href="#key-ca0f802550c40bf5e5f761f4c3b80eea" marker="I1" class="commentary I"/>
436
</num>
<heading>Constitutional Reform Act 2005</heading>
<intro>
<p>
In Part 3 of Schedule 14 to the Constitutional Reform Act 2005 (appointments by Lord Chancellor: offices to which paragraph 2(2)(d) of Schedule 12 applies)
<noteRef href="#f00180" class="footnote" marker="180"/>
omit the entries relating to—
</p>
</intro>
<paragraph eId="schedule-1-paragraph-436-a">
<num>a</num>
<content>
<p>Special Commissioner and the Presiding Special Commissioner (under section 4(1) of the Taxes Management Act 1970);</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-b">
<num>b</num>
<content>
<p>Deputy Special Commissioner (under section 4A(1) of the Taxes Management Act 1970);</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-c">
<num>c</num>
<content>
<p>Chairman and member of a section 706 tribunal (under section 706 of the Income and Corporation Taxes Act 1988);</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-d">
<num>d</num>
<content>
<p>President of VAT tribunals (under paragraph 2(2) of Schedule 12 to the Value Added Tax Act 1994);</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-e">
<num>e</num>
<content>
<p>Member of a panel of chairmen (under paragraph 7(3)(a) of Schedule 12 to the Value Added Tax Act 1994);</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-f">
<num>f</num>
<content>
<p>Chairman and member of a section 704 tribunal (under section 704 of the Income Tax Act 2007); and</p>
</content>
</paragraph>
<paragraph eId="schedule-1-paragraph-436-g">
<num>g</num>
<content>
<p>Member of panel of assessors to assist Special Commissioners (under section 320(3)(b) of the Proceeds of Crime Act 2002).</p>
</content>
</paragraph>
</paragraph>
</hcontainer>
</hcontainer>
</portionBody>
</portion>
</akomaNtoso>