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

Oil Taxation Act 1975U.K.

This adran has no associated Memorandwm Esboniadol

80.—(1) Paragraph 8(1) is amended as follows.

(2) For sub-paragraph (1)(a) substitute—

(a)an appeal is made against a determination by the tribunal on an appeal under paragraph 5 above; and

(3) In sub-paragraph (1)(b) for “Special Commissioners” substitute “tribunal”.

(4) In sub-paragraph (5) after “court” add “or the tribunal”.

Commencement Information

I1Sch. 1 para. 80 in force at 1.4.2009, see art. 1(2)

(1)

Sub-paragraph (1) of paragraph 8 was amended by regulation 2(1) of, and paragraph 19 of Schedule 1 to, S.I. 1994/1813.