# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 40: Taxes Management Act 1970


(1) Section 59DA (claim for repayment in advance of liability being established) is amended as follows.
(2) In subsection (4) for “Commissioners to whom the appeal stands referred” substitute “tribunal”.
(3) For subsection (5) substitute—
“(5) Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/40 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.