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

SCHEDULE 1 U.K. Consequential Amendments and Supplemental Provisions – Primary Legislation

Taxes Management Act 1970 U.K.

12.—(1) Section 28ZA(1) (referral of questions during enquiry) is amended as follows.

(2) In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.

(3) In subsection (2)—

(a) omit paragraph (b); and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(4) Omit subsection (3).

Commencement Information

I1 Sch. 1 para. 12 in force at 1.4.2009, see art. 1(2)

(1)

Sections 28ZA to 28ZE were inserted by section 88 of, and paragraph 6 of and Schedule 29 to, the Finance Act 2001(c. 9).