{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-471",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-471.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/471",
  "kind": "paragraph",
  "number": "471",
  "heading": "Finance Act 2008",
  "text": "(1) Schedule 36 (information and inspection powers) is amended as follows.\n(2) In paragraphs 2(2), 5(3) and (4), 6(3), 12(5), 35(5), 37(6), 39(1)(b), 53(1)(b) and 54(1)(b) for “First-tier Tribunal”, in each place, substitute “tribunal”.\n(3) In paragraph 3—\n(a) in sub-paragraph (1)(b) for “First-tier Tribunal” substitute “tribunal”;\n(b) in sub-paragraph (2) for “First-tier Tribunal” substitute “tribunal”;\n(c) in sub-paragraph (3)—\n(i) for “First-tier Tribunal”, in both places, substitute “tribunal”;\n(ii) in paragraph (b) for “Tribunal” substitute “tribunal”;\n(d) in sub-paragraph (4) for “First-tier Tribunal” substitute “tribunal”; and\n(e) in sub-paragraph (5) for “First-tier Tribunal” substitute “tribunal”.\n(4) In paragraph 4—\n(a) in sub-paragraph (1) for “First-tier Tribunal” substitute “tribunal”; and\n(b) in sub-paragraph (2)—\n(i) for “First-tier Tribunal” substitute “tribunal”;\n(ii) in paragraph (b) for “Tribunal” substitute “tribunal”.\n(5) In paragraph 13—\n(a) in the heading for “First-tier Tribunal” substitute “tribunal”;\n(b) for “First-tier Tribunal”, in each place, substitute “tribunal”; and\n(c) in sub-paragraph (2)(b) for “Tribunal” substitute “tribunal”.\n(6) In paragraph 23—\n(a) in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”; and\n(b) omit sub-paragraph (4)(b) and the “and” before it.\n(7) In paragraph 29—\n(a) in sub-paragraph (1) omit “to the First-tier Tribunal”; and\n(b) in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.\n(8) In paragraph 30—\n(a) in sub-paragraph (1) omit “to the First-tier Tribunal”; and\n(b) in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.\n(9) In paragraph 31 omit “to the First-tier Tribunal”.\n(10) In paragraph 32—\n(a) in sub-paragraph (3) for “the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”;\n(b) in sub-paragraph (4)—\n(i) for “First-tier Tribunal” substitute “tribunal”;\n(ii) in paragraphs (a) and (b) for “Tribunal”, substitute “tribunal”;\n(iii) in paragraph (b) for “Tribunal’s” substitute “tribunal’s”; and\n(c) for sub-paragraph (5) substitute—\n“(5) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.”.\n(11) In paragraph 34(3) omit “to the First-tier Tribunal”.\n(12) In paragraph 45(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.\n(13) In paragraph 47 omit “to the First-tier Tribunal”.\n(14) In paragraph 48(3) and (4) for “, the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”.\n(15) In paragraph 58—\n(a) in the definition of “the Taxes Acts” at the end of sub-paragraph (c) omit “and”;\n(b) in the definition of “taxpayer” after “(as appropriate)” insert “, and”;\n(c) after the definition of “taxpayer” insert—\n““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.",
  "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/471",
    "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."
}