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

Stamp Act 1891

This section has no associated Explanatory Memorandum

2.  In section 13(4) (appeal against Commissioners’ decision on adjudication)(1) for “Special Commissioners” substitute “First-tier Tribunal”.

(1)

Section 13 was substituted by paragraph 2 of Schedule 12 to the Finance Act 1999 (c. 16).