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

Taxes Management Act 1970 U.K.

57.—(1) Paragraph 9(1) is amended as follows.

(2) In sub-paragraph (3)—

(a) for “On” substitute “In the case of”; and

(b) for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.

(3) In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.

(4) In sub-paragraph (5)—

(a) for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and

(b) omit “to them”.

Commencement Information

I1 Sch. 1 para. 57 in force at 1.4.2009, see art. 1(2)

(1)

Paragraph 9(3) was amended and sub-paragraph (5) inserted by paragraph 10 of Schedule 19 to the Finance Act 1996 (c. 8).