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

SCHEDULE 2 U.K. Consequential Amendments and Supplemental Provisions – Secondary Legislation

Corporation Tax (Instalment Payments) Regulations 1998 U.K.

49.—(1) Regulation 6 is amended as follows.

(2) In paragraph (4) for “Commissioners” substitute “tribunal”.

(3) For paragraph (5) substitute—

“(5) Any claim under paragraph (2) or application under paragraph (4) is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.

Commencement Information

I1 Sch. 2 para. 49 in force at 1.4.2009, see art. 1(2)