# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 61: Taxes Management Act 1970


(1) Paragraph 4 is amended as follows.
(2) In sub-paragraph (6) omit “to the Special Commissioners”,
(3) In sub-paragraph (8)—
(a) for “The Special Commissioners” substitute “If an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”; and
(b) omit “ to them”.
(4) In sub-paragraph (9)—
(a) for “Special Commissioners allow” substitute “tribunal allows”; and
(b) for “they” substitute “it”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/61 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.