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

Taxes Management Act 1970 U.K.

43.  In section 97AA(2)(b) (failure to produce documents under section 19A)(1) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 43 in force at 1.4.2009, see art. 1(2)

(1)

Section 97AA was inserted by sections 196 and 199 of, and paragraph 29 of Schedule 19 to, the Finance Act 1994.