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

Finance Act 1996

237.—(1) Section 56 (appeals: other provisions) is amended as follows.

(2) Omit subsection (1).

(3) In subsection (2), for “Where on the appeal” substitute “Where on an appeal under section 54”.

(4) In subsection (3) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.

(5) In subsection (4) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.

(6) In subsection (5) for “the tribunal may, if it thinks fit, direct that the amount shall be paid with interest at such rate as may be specified in the direction” substitute “it shall be paid with interest at the rate applicable under section 197 of this Act”.

(7) After subsection (5) insert—

“(5A) Interest under subsection (5) shall be paid without any deduction of income tax.”.

(8) For subsection (8) substitute—

“(8) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)(1) shall have effect as if—

(a) the references to section 83 of that Act included references to section 54 of this Act, and

(b) the references to value added tax included references to landfill tax.”.

(1)

1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.