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 Act 2007 U.K.

459.—(1) Section 705 (appeals against counteraction notices) is amended as follows.

(2) In subsection (1) omit “to the Special Commissioners”.

(3) In subsection (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(4) In subsection (4) omit “(or a request for its rehearing under section 706)”.

Commencement Information

I1 Sch. 1 para. 459 in force at 1.4.2009, see art. 1(2)