# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 111: Inheritance Tax Act 1984


(1) Section 79A (variation of undertakings) is amended as follows.
(2) In subsection (2)—
(a) for “a Special Commissioner” substitute “the tribunal”; and
(b) for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.
(3) In subsection (3)—
(a) for “Special Commissioner” substitute “tribunal”; and
(b) for “his direction” substitute “the tribunal’s direction”.
(4) In subsection (4) for “Special Commissioner” substitute “tribunal”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/111 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-111
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.