# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 155: Income and Corporation Taxes Act 1988


(1) Section 754 (assessment, recovery and postponement of tax) is amended as follows—
(2) In subsection (3)—
(a) for “Where” substitute “Subsection (3B) shall apply where”; and
(b) for “that appeal shall be to the Special Commissioners” substitute “and the question is one whose resolution is likely to affect the liability of more than one person under this Chapter in respect of the controlled foreign company concerned”.
(3) Omit subsection (3A).
(4) In subsection (3B)—
(a) in paragraph (a) for “to appear and be heard by the Special Commissioners, or to make representations to them in writing” substitute “to be a party to any proceedings”;
(b) in paragraph (b) for “Special Commissioners” substitute “tribunal”; and
(c) in paragraph (c) for “their” substitute “the tribunal’s”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/155 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.