# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 57: Taxes Management Act 1970


(1) Paragraph 9 is amended as follows.
(2) In sub-paragraph (3)—
(a) for “On” substitute “In the case of”; and
(b) for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.
(3) In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.
(4) In sub-paragraph (5)—
(a) for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and
(b) omit “to them”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/57 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-57
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.