# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 171: Social Security Administration Act 1992


(1) Section 121D (appeals in relation to personal liability notices) is amended as follows.
(2) In subsection (2) omit “to the Special Commissioners”.
(3) In subsection (5)—
(a) for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”; and
(b) for “Special Commissioners see” substitute “tribunal sees”.
(4) In subsection (6) for the definition of “the Special Commissioners” substitute—
““tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/171 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-171
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.