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

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Finance Act 1994 U.K.

205.—(1) Section 59 (insurance premium tax: review of Commissioners’ decisions)(1) is amended as follows.

(2) For the heading substitute “Appeals”.

(3) For the first paragraph of subsection (1) substitute—

“(1) Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—.”.

(4) Omit subsections (2) to (8).

Commencement Information

I1 Sch. 1 para. 205 in force at 1.4.2009, see art. 1(2)

(1)

Section 59 was amended by paragraphs 5(3) and (4) of Schedule 5 to the Finance Act 1995 (c. 4).