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

Income Tax (Earnings and Pensions) Act 2003 U.K.

335.  Insofar as section 43 (appeal against Commissioners’ decision on domicile or ordinary residence)(1) continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if—

(a) in the heading “tribunal” were substituted for “Commissioners”; and

(b) in subsection (1) “to the Special Commissioners” were omitted.

Commencement Information

I1 Sch. 1 para. 335 in force at 1.4.2009, see art. 1(2)

(1)

Section 43 was repealed by section 25 of, and paragraphs 2 and 23 of Schedule 7 to, the Finance Act 2008 (c. 9).