{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-74",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-74.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/74",
  "kind": "paragraph",
  "number": "74",
  "heading": "Oil Taxation Act 1975",
  "text": "(1) Paragraph 14 is amended as follows.\n(2) In sub-paragraph (1)—\n(a) omit “to the Special Commissioners”; and\n(b) for “the Board” substitute “HMRC”.\n(3) For sub-paragraph (2) substitute—\n“(2) The notice of appeal must specify the grounds of appeal.”.”\n(4) In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.\n(5) In sub-paragraph (9)—\n(a) for “the Board” (in both places) substitute “HMRC”;\n(b) for “Special Commissioners” substitute “tribunal”; and\n(c) for “Commissioners” substitute “tribunal”.\n(6) In sub-paragraph (10)—\n(a) for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;\n(b) for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and\n(c) for “Commissioners”, in both of the other places, substitute “tribunal”.\n(7) For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 14 was amended by section 130 of the Finance Act 1976 (c. 40)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/74",
    "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."
}