# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 42: Taxes Management Act 1970


(1) Section 93A (failure to make partnership return) is amended as follows.
(2) In subsection (3)—
(a) for “them” substitute “it”;
(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.
(3) In subsection (7)—
(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”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/42 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-42
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.