# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 24: Taxes Management Act 1970


(1) Section 33A (error or mistake in partnership return) is amended as follows.
(2) In subsection (7)—
(a) for “Special Commissioners” substitute “tribunal”; and
(b) omit “hear and”.
(3) In subsection (8)—
(a) for “Special Commissioners” substitute “tribunal”; and
(b) for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/24 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

