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

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Child Trust Funds Regulations 2004 U.K.

127.—(1) Regulation 28 of the Child Trust Funds Regulations 2004(1) (account provider’s tax claims – supplementary provisions) is amended as follows.

(2) In sub-paragraph (3)—

(a) omit “shall be to the Special Commissioners”; and

(b) omit “, and the appeal”.

(3) In sub-paragraph (5) for “, and on appeal the Special Commissioners” substitute “and, on an appeal that is notified to the tribunal, the tribunal”.

Commencement Information

I1 Sch. 2 para. 127 in force at 1.4.2009, see art. 1(2)

(1)

S.I. 2004/1450.