# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 12: Taxes Management Act 1970


(1) Section 28ZA (referral of questions during enquiry) is amended as follows.
(2) In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.
(3) In subsection (2)—
(a) omit paragraph (b); and
(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4) Omit subsection (3).

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/12 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.