http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1

http://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/135

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

Income tax

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2024-05-20

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2020-12-31

This Order comes into force on 1st April 2009. It abolishes the Special Commissioners for the special purposes of the Income Tax Acts, the VAT and Duties Tribunal, the tribunal established under section 706 of the Income and Corporation Taxes Act 1988 (c. 1) and the tribunal established under section 704 of the Income Tax Act 2007 (c. 3), transfers their functions to the new tribunal system established under section 3 of the Tribunals, Courts and Enforcement Act 2007 (c. 15), and makes consequential changes including a large number of amendments to references to existing tribunals.

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

SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988I1135

1

Section 152 (notification of taxable amount of certain benefits) is amended as follows.

F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

Omit subsection (5)(i) and (ii).

Annotations:

Commencement Information

Sch. 1 para. 135 in force at 1.4.2009, see art. 1(2)

Amendments (Textual)

Sch. 1 para. 135(2) revoked (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381, Sch. 10 Pt. 12 (with Sch. 9 paras. 1-9)