# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 55: Taxes Management Act 1970


(1) Paragraph 6A is amended as follows—
(2) In sub-paragraph (3)—
(a) for the words before paragraph (a) substitute—
“(3) If an appeal is under section 49D, 49G or 49H, the tribunal—”;
(b) in paragraph (a), for “to them not” substitute “not to be”; and
(c) in paragraph (b), for “to them are” substitute “to be”.
(3) In sub-paragraph (4), for “Commissioners” substitute “tribunal”.
(4) For sub-paragraph (5) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA the decision of the tribunal shall be final and conclusive.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/55 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.