# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 411: Finance Act 2003


(1) Paragraph 5 is amended as follows.
(2) In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.
(3) For sub-paragraph (3) substitute—
“(3) The notice of appeal must specify the grounds of appeal.”.
(4) In sub-paragraph (4)—
(a) for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;
(b) omit “to them” in each place; and
(c) for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.
(5) After sub-paragraph (4) insert—
“(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/411 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-411
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.