{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-314",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-314.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/314",
  "kind": "paragraph",
  "number": "314",
  "heading": "Tax Credits Act 2002",
  "text": "(1) Section 39 (exercise of right of appeal) is amended as follows.\n(2) Omit subsections (3), (4) and (5).\n(3) In subsection (6) for “(appeals to Commissioners)” substitute “(appeals and other proceedings)”.\n(4) Omit subsection (7).",
  "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/314",
    "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."
}