The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Finance Act 2007

467.—(1) Paragraph 17 is amended as follows.

(2) In sub-paragraphs (1), (2) and (3) omit “appellate” in each place.

(3) In sub-paragraph (4)—

(a) in paragraph (a) omit “appellate”; and

(b) in paragraph (b)—

(i) omit “appellate” in the first place in which it occurs;

(ii) in sub-paragraph (i) omit “to the appellate tribunal”;

(iii) in sub-paragraph (ii) omit “appellate”.

(4) In sub-paragraph (5) omit “appellate” in each place.

(5) After sub-paragraph (5) insert—

“(5A) In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).”.