# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 424: Finance Act 2004


(1) Section 159 (appeal against decision to de-register) is amended as follows.
(2) Omit subsections (3) and (4).
(3) In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4) In subsection (7)—
(a) for “they decide” substitute “the tribunal decides”; and
(b) for “they must” substitute “the tribunal must”.
(5) In subsection (8)—
(a) for “they decide” substitute “the tribunal decides”; and
(b) omit “or any determination on, or in consequence of, a case stated”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/424 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-424
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.