# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 262: Finance Act 1998


(1) Paragraph 33 is amended as follows.
(2) In sub-paragraph (1) for “Commissioners” substitute “tribunal”.
(3) For sub-paragraph (2) substitute—
“(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4) In sub-paragraph (3)—
(a) for “Commissioners hearing the application” substitute “tribunal”; and
(b) omit “they are”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/262 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-262
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.