{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-440",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-440.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/440",
  "kind": "paragraph",
  "number": "440",
  "heading": "Income Tax (Trading and Other Income) Act 2005",
  "text": "(1) Section 218 (commercial reasons for change of accounting date) is amended as follows.\n(2) In subsection (5)—\n(a) after “appeal” insert “that is notified to the tribunal”;\n(b) in paragraph (a)—\n(i) for “Commissioners are” substitute “tribunal is”;\n(ii) for “they” substitute “the tribunal”; and\n(c) in paragraph (b)—\n(i) for “they are” substitute “the tribunal is”;\n(ii) for “they may” substitute “the tribunal may”.",
  "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/440",
    "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."
}