# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 74: Oil Taxation Act 1975


(1) Paragraph 14 is amended as follows.
(2) In sub-paragraph (1)—
(a) omit “to the Special Commissioners”; and
(b) for “the Board” substitute “HMRC”.
(3) For sub-paragraph (2) substitute—
“(2) The notice of appeal must specify the grounds of appeal.”.”
(4) In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.
(5) In sub-paragraph (9)—
(a) for “the Board” (in both places) substitute “HMRC”;
(b) for “Special Commissioners” substitute “tribunal”; and
(c) for “Commissioners” substitute “tribunal”.
(6) In sub-paragraph (10)—
(a) for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;
(b) for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and
(c) for “Commissioners”, in both of the other places, substitute “tribunal”.
(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.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/74 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-74
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.