# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 406: Finance Act 2003


(1) Paragraph 10 is amended as follows.
(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.
(3) In sub-paragraph (3)—
(a) for “A Commissioner” substitute “The tribunal”,
(b) omit “he is”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/406 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-406
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.