The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988

154.—(1) Section 751B (section 751A: supplementary)(1) is amended as follows.

(2) In subsection (5) omit “to the Special Commissioners”.

(3) In subsection (7)—

(a) in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(4) In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.

(1)

Section 751B was inserted by section 48 of, and paragraph 5 of Schedule 15 to, the Finance Act 2007 (c. 11).