# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 213: Finance Act 1994


(1) Paragraph 8 is amended as follows—
(2) In sub-paragraph (2) omit “to the Special Commissioners”.
(3) In sub-paragraph (4) after “any time” insert “before it is notified to the tribunal”.
(4) In sub-paragraphs (6)(b) and (7) for “Special Commissioners” substitute “tribunal”.
(5) After sub-paragraph (8) insert—
“(9) In an appeal under sub-paragraph (2)—
(a) paragraphs 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 (6) above.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/213 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-213
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.