http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/44The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009Income taxVATLegislationTaxenTRIBUNALS AND INQUIRIESStatute Law Database2024-05-20Expert Participation2020-12-31 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)
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<dc:title>The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009</dc:title>
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<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>
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44
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In section 98B(2B) (European economic interest groupings)
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Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the
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in force at 1.4.2009, see
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