# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 193: Finance Act 1993


(1) Section 187 (returns and information) is amended as follows.
(2) In subsection (5)—
(a) for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and
(b) for “Special Commissioner” substitute “tribunal”.
(3) In subsection (6) for “Special Commissioners who” substitute “tribunal which”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/193 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-193
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.