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.

7.  In section 12B(4) (records to be kept for purposes of returns)(1) for “Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 7 in force at 1.4.2009, see art. 1(2)

(1)

Section 12B was inserted by sections 196 and 199 of, and paragraph 3 of Schedule 19 to, the Finance Act 1994 (c. 9). Subsection (4) was amended by sections 103(7) and 105(6) of the Finance Act 1995 (c. 4).