# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 104: Finance Act 1984


(1) Section 115 (information relating to sales at arm’s length and market value of oil) is amended as follows.
(2) In subsection (6)—
(a) for “may, by notice” substitute “may appeal, by notice”; and
(b) for “appeal to the Special Commissioners who” substitute “and, where such an appeal is notified to the tribunal, the tribunal”.
(3) After subsection (6) insert—
“(6A) The provisions of paragraphs 14A to 14I of Schedule 2 to the principal Act shall apply to appeals under this paragraph subject to any necessary modifications.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/104 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-104
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.