The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

44.  In section 98B(2B) (European economic interest groupings)(1)—

(a) for “them” substitute “it”; and

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(1)

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.