The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Oil Taxation Act 1975

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

(2) In sub-paragraph (3) omit “to the Special Commissioners”.

(3) In sub-paragraph (5) after “any time” insert “before it is notified to the tribunal”.

(4) In sub-paragraph (7) for “Special Commissioners” substitute “tribunal”.

(5) In sub-paragraph (8)—

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

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

(6) In sub-paragraph (10)(a) omit “to the Special Commissioners”.

(7) In sub-paragraph (10)(b) for “Special Commissioners” substitute “tribunal”.

(1)

Paragraph 9 was inserted by section 40(1) of the Finance Act 1983 (c. 28).