# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 301: Capital Allowances Act 2001


(1) Paragraph 91 of Schedule 3 (disposal of oil licences) is amended as follows.
(2) In sub-paragraph (5)—
(a) for “the Special Commissioners are” substitute “the tribunal is”; and
(b) for “they” substitute “the tribunal”.
(3) For sub-paragraph (6) substitute—
“(6) An application for the tribunal to determine the question 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), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/301 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-301
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.