# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 211: Finance Act 1994


(1) Paragraph 4 is amended as follows.
(2) In sub-paragraph (1) omit “to the Special Commissioners”.
(3) In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.
(4) In sub-paragraph (4)—
(a) for “Commissioners” (in the first place it appears) substitute “tribunal”;
(b) for “Commissioners allow” substitute “tribunal allows”; and
(c) for “they shall” substitute “the tribunal shall”.
(5) For sub-paragraph (5) substitute—
“(5) In an appeal under sub-paragraph (1)—
(a) paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following;
(b) any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (3) above.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/211 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-211
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.