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

Finance Act 1996

239.—(1) Section 197 (setting of rates of interest)(1) is amended as follows.

(2) In subsection (2)—

(a) in paragraph (a) for “paragraph 7” substitute “paragraphs 7 and 8(1)”;

(b) in paragraph (b) before “paragraphs” insert “sections 60(6), (7) and (8) of and”;

(c) in paragraph (c) for “74 and 78” substitute “74, 78 and 85A(2) and (3)”;

(d) in paragraph (d) before “paragraphs” insert “sections 56(3) to (5) of and”;

(e) in paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(4) to (6)”; and

(f) in paragraph (h)(i) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(4) to (6)”.

(1)

Section 197(2) has been amended by paragraph 21 of Schedule 5 to the Finance Act 1997 (c. 16), section 130(3) and (4) of, and Schedule 20 to, the Finance Act 1999 (c. 16), paragraph 6 of Schedule 7 to the Finance Act 2000 (c. 17), section 49(2) of, and paragraph 18(1) of Schedule 3 to, the Finance Act 2001 (c. 9) and section 132(2) of the Finance Act 2002 (c. 23).