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

Authorised Investment Funds (Tax) Regulations 2006 U.K.

158.—(1) Regulation 69Z38 (appeal against termination notice) is amended as follows.

(2) In paragraphs (1) omit “to the Special Commissioners”.

(3) In paragraph (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(4) In paragraphs (4) and (5)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

Commencement Information

I1 Sch. 2 para. 158 in force at 1.4.2009, see art. 1(2)