{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/article-5",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/article-5.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/5",
  "kind": "article",
  "number": "5",
  "heading": "Transfer of members of existing tribunals",
  "text": "A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—\nThe Special Commissioners\n1.Office held\n2. Office or offices to be held\nCommissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970\nTransferred-in judge of the Upper Tribunal\nDeputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970\nTransferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal\nVAT and duties tribunals\n1. Office held\n2. Office or offices to be held\nPresident of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 1994\nTransferred-in judge of the Upper Tribunal\nPerson appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994\nTransferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal\nPerson appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994\nTransferred-in other member of the First-tier Tribunal\nTribunal established under section 706 ICTA 1988\n1. Office held\n2. Office or offices to be held\nChairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 1988\nTransferred-in judge of the Upper Tribunal\nOther member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988\nTransferred-in other member of the First-tier Tribunal\nTribunal established under section 704 ITA 2007\n1. Office held\n2. Office or offices to be held\nChairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 2007\nTransferred-in judge of the Upper Tribunal\nOther member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007\nTransferred-in other member of the First-tier Tribunal",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1994 c. 23."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/article/5",
    "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."
}