# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 353: Income Tax (Earnings and Pensions) Act 2003


(1) Paragraph 48 (completion of enquiry: application for closure notice to be given) is amended as follows.
(2) In sub-paragraph (1) after “made” insert “to the tribunal”.
(3) Omit sub-paragraph (3).
(4) For sub-paragraph (4) substitute—
“(4) Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).”.
(5) In sub-paragraph (5)—
(a) for “Those Commissioners” substitute “The tribunal”; and
(b) omit “they are”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/353 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-353
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.