Citation and commencementI31
1
This Order may be cited as the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.
2
This Order comes into force on 1st April 2009.
The existing tribunalsI42
In this Order “existing tribunals” means—
a
the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 19703;
b
the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;
c
the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 19944;
d
the tribunal established under section 706 of the Income and Corporation Taxes Act 19885; and
e
the tribunal established under section 704 of the Income Tax Act 20076.
Transfer of functions, consequential and other amendmentsI13
1
Schedule 1 contains amendments to primary legislation which—
a
transfer functions of existing tribunals, and
b
make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).
2
Schedule 2 contains amendments to secondary legislation which—
a
transfer functions of existing tribunals, and
b
make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).
Abolition of existing tribunalsI54
The existing tribunals (apart from the Commissioners for the general purposes of the income tax) are abolished.
Transfer of members of existing tribunalsI65
A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—
1.Office held | 2. Office or offices to be held |
|---|---|
Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970 | Transferred-in judge of the Upper Tribunal |
Deputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970 | Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal |
1. Office held | 2. Office or offices to be held |
|---|---|
President of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 19947 | Transferred-in judge of the Upper Tribunal |
Person appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994 | Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal |
Person appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994 | Transferred-in other member of the First-tier Tribunal |
1. Office held | 2. Office or offices to be held |
|---|---|
Chairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 19888 | Transferred-in judge of the Upper Tribunal |
Other member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988 | Transferred-in other member of the First-tier Tribunal |
1. Office held | 2. Office or offices to be held |
|---|---|
Chairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 20079 | Transferred-in judge of the Upper Tribunal |
Other member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007 | Transferred-in other member of the First-tier Tribunal |
Transitionals and savingsI26
Schedule 3 contains—
a
transitional provision, and
b
saving provision.
Signed by authority of the Lord Chancellor