{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/article-2",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/article-2.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "The existing tribunals",
  "text": "In this Order “existing tribunals” means—\n(a) the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 1970;\n(b) the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;\n(c) the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 1994;\n(d) the tribunal established under section 706 of the Income and Corporation Taxes Act 1988; and\n(e) the tribunal established under section 704 of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/article/2",
    "retrieved_at": "2026-10-30T14:58:21.979062+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."
}