# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 164: Finance Act 1988


In section 130(4) (provisions for securing payment by company of outstanding tax)—
(a) for “the Special Commissioners” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”; and
(b) after “final” add “(notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007)”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/164 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.