# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 162: Income and Corporation Taxes Act 1988


(1) Paragraph 12 of Schedule 28AA (provision not at arm’s length) is amended as follows.
(2) For sub-paragraph (1) substitute—
“(1) Sub-paragraph (4) applies in so far as—
(a) the question in dispute on any appeal falling within sub-paragraph (2) below is or involves a determination of whether this Schedule has effect, and
(b) the question relates to any provision made or imposed as between any two persons each of whom is within the charge to income tax or corporation tax in respect of profits arising from the relevant activities.”.
(3) Omit sub-paragraph (3).
(4) In sub-paragraph (4)—
(a) in paragraph (a) for “appear and be heard by the Special Commissioners, or to make representations to them in writing” substitute “be a party in 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/162 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-162
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.