# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 51: Taxes Management Act 1970


(1) Section 118 (interpretation) is amended as follows.
(2) In subsection (1) omit the definitions of—
(a) “the General Commissioners Regulations”; and
(b) “the Special Commissioners Regulations”.
(3) In subsection (1) insert the following definitions at the appropriate places—
““HMRC” means Her Majesty’s Revenue and Customs;”;
““the TCEA 2007” means the Tribunals, Courts and Enforcement
Act 2007;”;
““the tribunal” is to be read in accordance with section 47C;”.
(4) In subsection (2) for “Commissioners” substitute “tribunal”.
(5) In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/51 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-51
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.