# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 345: Income Tax (Earnings and Pensions) Act 2003


(1) Paragraph 41 (appeal against refusal of approval) is amended as follows.
(2) In sub-paragraph (1) omit “to the Special Commissioners”.
(3) In sub-paragraph (3)—
(a) for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
(b) for “Commissioners” substitute “tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/345 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-345
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.