# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 319: Tax Credits Act 2002


(1) Paragraph 3 is amended as follows.
(2) In the heading for “Commissioners” substitute “tribunal”.
(3) In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.
(4) For sub-paragraph (2) substitute—
“(2) The person liable to the penalty shall be a party to the proceedings.”.
(5) After sub-paragraph (2) insert—
“(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/319 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-319
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.