{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-240",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-240.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/1/paragraph/240",
  "kind": "paragraph",
  "number": "240",
  "heading": "Finance Act 1996",
  "text": "(1) Schedule 5 (reviews) is amended as follows.\n(2) In paragraph 19—\n(a) in sub-paragraph (5)(a) and (5)(b) for “require a review of” substitute “appeal against”; and\n(b) for sub-paragraph (5)(c) substitute—\n“(c) sections 54 to 56 of this Act shall apply accordingly.”.\n(3) For the heading before paragraph 59 substitute “Reviews and Appeals”.\n(4) In paragraph 59—\n(a) for “Section 54” substitute “Sections 54 to 56”;\n(b) for “as it applies” substitute “as they apply”; and\n(c) for “subsection (1) of that section” substitute “section 54(1)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/240",
    "retrieved_at": "2026-10-30T14:58:21.979062+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}