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.

461.—(1) Section 751 (Special Commissioners’ jurisdiction on appeals) is amended as follows.

(2) In the heading for “Special Commissioners’” substitute “The tribunal’s”.

(3) For “The jurisdiction of the Special Commissioners on any appeal” substitute “On any appeal that is notified to the tribunal, the jurisdiction of the tribunal”.

Commencement Information

I1 Sch. 1 para. 461 in force at 1.4.2009, see art. 1(2)