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The existing tribunals
This section has no associated Explanatory Memorandum
2. In this Order “existing tribunals” means—
(a)the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 1970();
(b)the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;
(c)the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 1994();
(d)the tribunal established under section 706 of the Income and Corporation Taxes Act 1988(); and
(e)the tribunal established under section 704 of the Income Tax Act 2007().
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