# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 179: Taxation of Chargeable Gains Act 1992


In section 138 (procedure for clearance in advance)—
(a) for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and
(b) for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/179 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-179
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.