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

Transfer of members of existing tribunals

5.  A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—

The Special Commissioners

1.Office held	2. Office or offices to be held
Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970	Transferred-in judge of the Upper Tribunal
Deputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970	Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal

VAT and duties tribunals

1. Office held	2. Office or offices to be held
President of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 1994(1)	Transferred-in judge of the Upper Tribunal
Person appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994	Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal
Person appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994	Transferred-in other member of the First-tier Tribunal

Tribunal established under section 706 ICTA 1988

1. Office held	2. Office or offices to be held
Chairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 1988(2)	Transferred-in judge of the Upper Tribunal
Other member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988	Transferred-in other member of the First-tier Tribunal

Tribunal established under section 704 ITA 2007

1. Office held	2. Office or offices to be held
Chairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 2007(3)	Transferred-in judge of the Upper Tribunal
Other member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007	Transferred-in other member of the First-tier Tribunal

(1)

1994 c. 23.

(2)

1988 c. 1.

(3)

2007 c. 3.