# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 151: Income and Corporation Taxes Act 1988


(1) Section 705 (appeals against Board’s notices under section 703) is amended as follows.
(2) In subsection (1) omit “to the Special Commissioners”.
(3) Omit subsections (2) and (3).
(4) In subsection (5)—
(a) for “subsections (1) to (3) above substitute “subsection (1);
(b) for “Special Commissioners or the tribunal” substitute “tribunal,”; and
(c) omit “or the statement of a case”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/151 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-151
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.