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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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- UK Statutory Instruments
- 2009 No. 56
- SCHEDULE 2
- Paragraph 139
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Income Tax (Construction Industry Scheme) Regulations 2005U.K.
This section has no associated Explanatory Memorandum
139.—(1) Regulation 9(9) (recovery from sub-contractor of amount not deducted by contractor) is amended as follows.
(2) For “it appears to the tax appeal Commissioners”, substitute “that is notified to the tribunal it appears”.
(3) For “they” substitute “the tribunal”.
(4) For “tax appeal Commissioners determine” substitute “tribunal determines”.
Commencement Information
I1Sch. 2 para. 139 in force at 1.4.2009, see art. 1(2)
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