# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 264: Finance Act 1998


(1) Paragraph 51 is amended as follows.
(2) In sub-paragraph (5) for “Special Commissioners shall hear and” substitute “tribunal shall”.
(3) In sub-paragraph (6)—
(a) omit “under section 56A of the Taxes Management Act 1970”; and
(b) for “Special Commissioners” substitute “tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/264 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-264
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.