Functions of the Tax Chamber U.K.

7.  To the Tax Chamber are allocated all functions, except those functions allocated to the Social Entitlement Chamber by article 6 or to the Tax and Chancery Chamber of the Upper Tribunal by article 13, related to an appeal, application, reference or other proceeding in respect of—

(a) a function of the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs;

(b) the exercise by the Serious Organised Crime Agency of general Revenue functions or Revenue inheritance tax functions (as defined in section 323 of the Proceeds of Crime Act 2002 M1 );

(c) the exercise by the Director of Border Revenue of functions under section 7 of the Borders, Citizenship and Revenue Act 2009 M2 ;

(d) a function of the Compliance Officer for the Independent Parliamentary Standards Authority.

[F1 (e) a function of the Welsh Revenue Authority.]

Textual Amendments

F1 Art. 7(e) inserted (21.12.2017) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No. 2) Order 2017 (S.I. 2017/1169), arts. 1, 4

Marginal Citations

M1 2002 c. 29. Section 323 was amended by paragraph 59 of Schedule 1 to the Work and Families Act 2006 (c.18), and by paragraphs 3 and 15 of Schedule 22 and Part 5(1) of Schedule 27 to the Finance Act 2007 (c.11).

M2 2009 c. 11