# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 77: Oil Taxation Act 1975


(1) Paragraph 5 is amended as follows.
(2) In sub-paragraph (1)—
(a) after “person may” insert “appeal”; and
(b) omit “appeal to the Special Commissioners”.
(3) In sub-paragraph (2)—
(a) after “On an appeal” insert “that is notified to the tribunal”; and
(b) for “appear and be heard” substitute “be a party”.
(4) In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.
(5) In sub-paragraph (4)—
(a) after “On an appeal” insert “that is notified to the tribunal”; and
(b) for “Special Commissioners” substitute “tribunal”.
(6) After sub-paragraph (4) insert—
“(5) The provisions of paragraphs 14A to 14I of Schedule 2 shall apply to appeals under this paragraph subject to any necessary modifications.”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/1/paragraph/77 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-77
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.