{
  "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009",
  "json_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009.json",
  "id": "ukdsi/2009/9780111473771",
  "title": "The Revenue and Customs Appeals Order 2009",
  "short_title": "Revenue and Customs Appeals 2009",
  "long_title": "This Order comes into force on 1st April 2009. It follows the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (“the original Order”) which implements the main transfer of Her Majesty’s Revenue and Customs appeals to the new tribunal system and provides for a review of appealable decisions.",
  "citation": "Draft 2009, ISBN 9780111473771",
  "type": "ukdsi",
  "year": "2009",
  "number": "9780111473771",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Amendment of the Oil Taxation Act 1975",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Amendment of the Social Security Contributions (Transfer of Functions, etc.) Act 1999",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/4",
      "kind": "article",
      "number": "4",
      "heading": "Amendment of the Counter-Terrorism Act 2008",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/5",
      "kind": "article",
      "number": "5",
      "heading": "Amendment of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/6",
      "kind": "article",
      "number": "6",
      "heading": "Amendment of the Social Security Contributions (Decisions and Appeals) Regulations 1999",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/7",
      "kind": "article",
      "number": "7",
      "heading": "Amendment of the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/article-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": "Counter-Terrorism Act 2008",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": "Counter-Terrorism Act 2008",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": "Counter-Terrorism Act 2008",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": "Counter-Terrorism Act 2008",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2009-02-12",
      "size": 59093,
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/pdf/ukdsi_9780111473771_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111473771/pdfs/ukdsi_9780111473771_en.pdf"
    },
    {
      "title": "Explanatory Memorandum",
      "main": false,
      "language": null,
      "date": "2009-02-12",
      "size": 116215,
      "url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/pdf/ukdsiem_9780111473771_en.pdf",
      "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111473771/pdfs/ukdsiem_9780111473771_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/2008/9",
      "title": "Finance Act 2008",
      "url": "https://openlegislation.uk/finance-act-2008",
      "provisions": [
        "section/124"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-revenue-and-customs-appeals-order-2009/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111473771",
    "retrieved_at": "2026-10-30T14:57:55.878288+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}