# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 10: Taxes Management Act 1970


(1) Section 20B (restrictions on powers under ss 20 and 20A) is amended as follows.
(2) In subsection (1B)—
(a) for “a General or Special Commissioner” substitute “the tribunal”; and
(b) for “Commissioner is” substitute “tribunal is”.
(3) In subsection (6)—
(a) in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;
(b) in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and
(c) in the words after paragraph (b) for “Commissioner” substitute “tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.