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

Finance Act 1989

167.  In section 182 (disclosure of information)(1)—

(a) in subsection (2)(b) for “any tribunal mentioned in subsection (3) below” substitute “the First-tier Tribunal or Upper Tribunal”;

(b) in subsection (2ZA)(b), for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”;

(c) in subsection (2ZB)(b) for “General Commissioners or the Special Commissioners” substitute “First-tier Tribunal or an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998”;

(d) in subsection (2A)(a)(ii) for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”; and

(e) omit subsection (3).

(1)

Section 182 has been amended. Subsection (2A) was inserted by paragraph 9 of Schedule 6 to the Social Security Contributions (Transfer of Functions) Act 1999 (c. 2) and amended by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002 (c. 21) and section 53 of, and paragraph 1 of Schedule 7 to, the Employment Act 2002 (c. 22). Subsection (2ZA) was substituted for section (2AA) by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002. Subsection 2ZB was inserted by section 18 of the Child Trust Funds Act 2004 (c. 6).