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

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Income Tax (Trading and Other Income) Act 2005 U.K.

440.—(1) Section 218 (commercial reasons for change of accounting date) is amended as follows.

(2) In subsection (5)—

(a) after “appeal” insert “that is notified to the tribunal”;

(b) in paragraph (a)—

(i) for “Commissioners are” substitute “tribunal is”;

(ii) for “they” substitute “the tribunal”; and

(c) in paragraph (b)—

(i) for “they are” substitute “the tribunal is”;

(ii) for “they may” substitute “the tribunal may”.

Commencement Information

I1 Sch. 1 para. 440 in force at 1.4.2009, see art. 1(2)