{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-151",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-151.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/151",
  "kind": "paragraph",
  "number": "151",
  "heading": "Income and Corporation Taxes Act 1988",
  "text": "(1) Section 705 (appeals against Board’s notices under section 703) is amended as follows.\n(2) In subsection (1) omit “to the Special Commissioners”.\n(3) Omit subsections (2) and (3).\n(4) In subsection (5)—\n(a) for “subsections (1) to (3) above substitute “subsection (1);\n(b) for “Special Commissioners or the tribunal” substitute “tribunal,”; and\n(c) omit “or the statement of a case”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 705 (1) was substituted by section 1027 of, and paragraphs 1 and 56 of Schedule 1 to, the Income Tax Act 2007 (c. 3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/151",
    "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."
}