Article 2 The existing tribunals

In this Order “existing tribunals” means—

(a)

the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 1970^f1;

(b)

the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;

(c)

the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 1994^f2;

(d)

the tribunal established under section 706 of the Income and Corporation Taxes Act 1988^f3; and

(e)

the tribunal established under section 704 of the Income Tax Act 2007^f4.

Annotations

f1: 1970 c. 9. Sections 4 and 4A were substituted by section 127 of, and paragraphs 1 and 8 of Schedule 22 to, the Finance Act 1984 (c. 43).
f2: 1994 c. 23.
f3: 1988 c. 1.
f4: 2007 c. 3. This tribunal was added to the list of tribunals in Schedule 6 of the Tribunals, Courts and Enforcement Act 2007 by article 2 of S.I. 2008/2833.