# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 41: Taxes Management Act 1970


(1) Section 93 (failure to make return for income tax and capital gains tax) is amended as follows.
(2) In subsection (3)—
(a) for “them” substitute “it”; and
(b) for “General or Special Commissioners so direct” substitute “the tribunal so directs”.
(3) In subsection (8)—
(a) after “above” insert “that is notified to the tribunal”;
(b) for “Commissioners” substitute “tribunal”; and
(c) in paragraphs (a) and (b) omit “to them”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/41 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-41
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.