# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 31: Taxes Management Act 1970


(1) Section 50 (procedure) is amended as follows.
(2) In subsection (6) for the words before paragraph (a) substitute—
“(6) If, on an appeal notified to the tribunal, the tribunal decides—”.
(3) In subsection (7) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”.
(4) In subsection (7A)—
(a) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”, and
(b) for “appears to them” substitute “the tribunal decides is”.
(5) In subsection (8)—
(a) after “appeal” (in each place) insert “notified to the tribunal”,
(b) for “it appears to the Commissioners” substitute “the tribunal decides”,
(c) for “they may” substitute “the tribunal may”.
(6) After subsection (9) add—
“(10) Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.
(11) But subsection (10) is subject to—
(a) sections 9 to 14 of the TCEA 2007,
(b) Tribunal Procedure Rules, and
(c) the Taxes Acts.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/31 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.