http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009Income taxVATLegislationTaxenTRIBUNALS AND INQUIRIESStatute Law Database2024-05-20Expert Participation2009-04-01 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. SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary LegislationTaxes Management Act 197044In section 98B(2B) (European economic interest groupings)afor “them” substitute “it”; andbfor “General or Special Commissioners so direct” substitute “tribunal so directs”. Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the Finance Act 1990 (c. 29) and subsection (2B) was substituted by sections 196, 199 and paragraph 30 of Schedule 19 to the Finance Act 1994. Sch. 1 para. 44 in force at 1.4.2009, see art. 1(2)
This XML file does not appear to have any style information associated with it. The document tree is shown below.
<Legislation xmlns="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" DocumentURI="http://www.legislation.gov.uk/uksi/2009/56/2009-04-01" IdURI="http://www.legislation.gov.uk/id/uksi/2009/56" NumberOfProvisions="830" xsi:schemaLocation="http://www.legislation.gov.uk/namespaces/legislation http://www.legislation.gov.uk/schema/legislation.xsd" SchemaVersion="1.0" RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01" RestrictEndDate="2010-04-01">
<ukm: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" xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata">
<dc:identifier>http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01</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>2009-04-01</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/44/2009-04-01/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/2009/56/2009-04-01" title="whole act"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/introduction" href="http://www.legislation.gov.uk/uksi/2009/56/introduction/2009-04-01" title="introduction"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/signature" href="http://www.legislation.gov.uk/uksi/2009/56/signature/2009-04-01" title="signature"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/note" href="http://www.legislation.gov.uk/uksi/2009/56/note/2009-04-01" title="note"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/body" href="http://www.legislation.gov.uk/uksi/2009/56/body/2009-04-01" title="body"/>
<atom:link rel="http://www.legislation.gov.uk/def/navigation/schedules" href="http://www.legislation.gov.uk/uksi/2009/56/schedules/2009-04-01" title="schedules"/>
<atom:link rel="alternate" type="application/rdf+xml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01/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/44/2009-04-01/data.akn" title="AKN"/>
<atom:link rel="alternate" type="application/xhtml+xml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01/data.xht" title="HTML snippet"/>
<atom:link rel="alternate" type="text/html" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01/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/44/2009-04-01/data.csv" title="CSV"/>
<atom:link rel="alternate" type="application/pdf" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01/data.pdf" title="PDF"/>
<atom:link rel="alternate" type="application/akn+xhtml" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01/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/2009-04-01" 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/44/made" title="made"/>
<atom:link rel="http://purl.org/dc/terms/hasVersion" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44" title="current"/>
<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/1/2009-04-01" title="Schedule 1"/>
<atom:link rel="prev" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/43/2009-04-01" title="Paragraph; Schedule 1 Paragraph 43"/>
<atom:link rel="prevInForce" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/43/2009-04-01" title="Paragraph; Schedule 1 Paragraph 43"/>
<atom:link rel="next" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/45/2009-04-01" title="Paragraph; Schedule 1 Paragraph 45"/>
<atom:link rel="nextInForce" href="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/45/2009-04-01" title="Paragraph; Schedule 1 Paragraph 45"/>
<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>
</ukm:Metadata>
<Secondary>
<Schedules RestrictEndDate="2010-04-01" RestrictStartDate="2009-04-01" RestrictExtent="E+W+S+N.I.">
<Schedule DocumentURI="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/2009-04-01" IdURI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1" NumberOfProvisions="581" RestrictEndDate="2010-04-01" id="schedule-1" RestrictStartDate="2009-04-01" RestrictExtent="E+W+S+N.I.">
<Number>SCHEDULE 1</Number>
<TitleBlock>
<Title>Consequential Amendments and Supplemental Provisions – Primary Legislation</Title>
</TitleBlock>
<ScheduleBody>
<P1group RestrictExtent="E+W+S+N.I." RestrictStartDate="2009-04-01">
<Title>Taxes Management Act 1970</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/2009-04-01" IdURI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/44" id="schedule-1-paragraph-44">
<Pnumber>
<CommentaryRef Ref="key-ecebd46ea1fb9561e52358f60e54ade3"/>
44
</Pnumber>
<P1para>
<Text>
In section 98B(2B) (European economic interest groupings)
<FootnoteRef Ref="f00034"/>
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/a/2009-04-01" IdURI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/44/a" id="schedule-1-paragraph-44-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for “them” substitute “it”; and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44/b/2009-04-01" IdURI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/44/b" id="schedule-1-paragraph-44-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>for “General or Special Commissioners so direct” substitute “tribunal so directs”.</Text>
</P3para>
</P3>
</P1para>
</P1>
</P1group>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
<Footnotes>
<Footnote id="f00034">
<FootnoteText>
<Para>
<Text>
Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1990/29" id="c00058" Class="UnitedKingdomPublicGeneralAct" Year="1990" Number="0029">Finance Act 1990 (c. 29)</Citation>
and subsection (2B) was substituted by sections 196, 199 and paragraph 30 of Schedule 19 to the Finance Act 1994.
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
<Commentaries>
<Commentary id="key-ecebd46ea1fb9561e52358f60e54ade3" Type="I">
<Para>
<Text>
<CitationSubRef id="caqqezkt5-01519" SectionRef="schedule-1-paragraph-44" URI="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/44">Sch. 1 para. 44</CitationSubRef>
in force at 1.4.2009, see
<CitationSubRef id="caqqezkt5-01520" CitationRef="" SectionRef="article-1-2" URI="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2" Operative="true">art. 1(2)</CitationSubRef>
</Text>
</Para>
</Commentary>
</Commentaries>
</Legislation>