# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 10: Income Tax (Interest Relief) Regulations 1982


(1) Regulation 14 (lender’s claims: supplementary provisions) is amended as follows.
(2) In paragraph (3) for “shall lie to the Special Commissioners from” substitute “may be made against”.
(3) In paragraph (5) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

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Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/10 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.