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

SCHEDULE 1 Consequential Amendments and Supplemental Provisions – Primary Legislation

Income and Corporation Taxes Act 1988

148.  In section 552A(9)(k) (tax representatives)(1) for “Special Commissioners” substitute “tribunal”.

(1)

Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).