{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-436",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-436.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/436",
  "kind": "paragraph",
  "number": "436",
  "heading": "Constitutional Reform Act 2005",
  "text": "In Part 3 of Schedule 14 to the Constitutional Reform Act 2005 (appointments by Lord Chancellor: offices to which paragraph 2(2)(d) of Schedule 12 applies) omit the entries relating to—\n(a) Special Commissioner and the Presiding Special Commissioner (under section 4(1) of the Taxes Management Act 1970);\n(b) Deputy Special Commissioner (under section 4A(1) of the Taxes Management Act 1970);\n(c) Chairman and member of a section 706 tribunal (under section 706 of the Income and Corporation Taxes Act 1988);\n(d) President of VAT tribunals (under paragraph 2(2) of Schedule 12 to the Value Added Tax Act 1994);\n(e) Member of a panel of chairmen (under paragraph 7(3)(a) of Schedule 12 to the Value Added Tax Act 1994);\n(f) Chairman and member of a section 704 tribunal (under section 704 of the Income Tax Act 2007); and\n(g) Member of panel of assessors to assist Special Commissioners (under section 320(3)(b) of the Proceeds of Crime Act 2002).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2005 c. 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/436",
    "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."
}