{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-102",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-102.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": "schedule/1/paragraph/102",
  "kind": "paragraph",
  "number": "102",
  "heading": "Finance Act 1982",
  "text": "(1) In Schedule 19 (supplementary provisions relating to APRT) paragraph 7 is amended as follows.\n(2) In sub-paragraph (1) omit “to the Special Commissioners”.\n(3) In sub-paragraph (2)—\n(a) in the words before paragraph (a) after “paragraph 14 of” insert “and paragraphs 14A to 14I of”;\n(b) in paragraph (a) for “sub-paragraph (3)” substitute “paragraph 14(3)”;\n(c) in paragraph (b) for “sub-paragraph (3)(b)” substitute “paragraph 14(3)(b)”;\n(d) in paragraph (c) omit “and”;\n(e) in paragraphs (c) and (d) for “sub-paragraph 10” substitute “paragraph 14(10)”; and\n(f) at the end of sub-paragraph (d) insert\n“; and\n(e) in the case of paragraphs 14A to 14I of Schedule 2, with such modifications as may be necessary”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/102",
    "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."
}