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

Finance Act 2001

306.—(1) Section 42 (determinations on appeal) is amended as follows.

(2) In subsection (1)—

(a) for “41” substitute “40”; and

(b) in paragraph (a) omit “made, confirmed or treated as confirmed by the Commissioners on a review under section 40 above (“the original assessment”)”.

(3) In subsection (2)—

(a) for “41” substitute “40”; and

(b) in paragraph (b)—

(i) after “tribunal,” insert “a review or”; and

(ii) after “decision” insert “as appropriate”.

(4) In subsection (3) for “41” substitute “40”.

(5) In subsection (4)—

(a) for the first occurrence of “41” substitute “40”; and

(b) for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(6) In subsection (5)—

(a) for “41” substitute “40”; and

(b) for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(7) In subsection (6)—

(a) in paragraph (a) for “41” substitute “40”,

(b) for the words after paragraph (b) substitute—

“it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996”.

(8) After subsection (6) insert—

“(6A) Interest under subsection (6) shall be paid without any deduction of income tax.”.

(9) For subsection (7) substitute—

“(7) 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 40 above, and

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

(1)

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