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

Oil Taxation Act 1975 U.K.

77.—(1) Paragraph 5 is amended as follows.

(2) In sub-paragraph (1)—

(a) after “person may” insert “appeal”; and

(b) omit “appeal to the Special Commissioners”.

(3) In sub-paragraph (2)—

(a) after “On an appeal” insert “that is notified to the tribunal”; and

(b) for “appear and be heard” substitute “be a party”.

(4) In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.

(5) In sub-paragraph (4)—

(a) after “On an appeal” insert “that is notified to the tribunal”; and

(b) for “Special Commissioners” substitute “tribunal”.

(6) After sub-paragraph (4) insert—

“(5) The provisions of paragraphs 14A to 14I of Schedule 2(1) shall apply to appeals under this paragraph subject to any necessary modifications.”.

Commencement Information

I1 Sch. 1 para. 77 in force at 1.4.2009, see art. 1(2)

(1)

Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.