{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-411",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-411.json",
  "legislation": "ukdsi/2009/9780111471197",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/1/paragraph/411",
  "kind": "paragraph",
  "number": "411",
  "heading": "Finance Act 2003",
  "text": "(1) Paragraph 5 is amended as follows.\n(2) In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.\n(3) For sub-paragraph (3) substitute—\n“(3) The notice of appeal must specify the grounds of appeal.”.\n(4) In sub-paragraph (4)—\n(a) for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;\n(b) omit “to them” in each place; and\n(c) for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.\n(5) After sub-paragraph (4) insert—\n“(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/411",
    "retrieved_at": "2026-10-30T14:58:21.979062+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}