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

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970

56.—(1) Paragraph 7(1) is amended as follows.

(2) In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(3) For sub-paragraph (6) substitute—

“(6) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.

(4) In sub-paragraph (7)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit “they are”.

(1)

Paragraph 7 was substituted by section 88 of, and paragraph 10 of Schedule 29 to, the Finance Act 2001 (c. 9).