# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 154: Income and Corporation Taxes Act 1988


(1) Section 751B (section 751A: supplementary) is amended as follows.
(2) In subsection (5) omit “to the Special Commissioners”.
(3) In subsection (7)—
(a) in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and
(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4) In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/154 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-154
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.