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

Venture Capital Trust Regulations 1995 U.K.

27.—(1) Regulation 7 (appeals to the Special Commissioners) is amended as follows.

(2) In the heading for “Special Commissioners” substitute “tribunal”.

(3) In paragraph (1) omit “to the Special Commissioners”.

(4) In paragraph (3)—

(a) for “Special Commissioners shall on appeal” substitute “tribunal shall, on an appeal notified to it,”; and

(b) omit “they are”.

(5) In paragraph (4) for “Special Commissioners” substitute “tribunal”.

(6) In paragraph (5)—

(a) for “Special Commissioners allow” substitute “tribunal allows”; and

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

Commencement Information

I1 Sch. 2 para. 27 in force at 1.4.2009, see art. 1(2)