{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-104",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-104.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/2/paragraph/104",
  "kind": "paragraph",
  "number": "104",
  "heading": "Income Tax (Pay As You Earn) Regulations 2003",
  "text": "(1) Regulation 97H (procedure on appeals) is amended as follows.\n(2) In paragraph (1) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.\n(3) In paragraph (3)—\n(a) for “Special Commissioners” substitute “tribunal”; and\n(b) in sub-paragraph (b) for “their opinion” substitute “the tribunal’s opinion”;\n(4) In paragraph (4) for “Special Commissioners determine” substitute “tribunal determines”;\n(5) In paragraph (5) for “Special Commissioners” substitute “tribunal”;\n(6) In paragraph (7)—\n(a) for “Special Commissioners” substitute “tribunal”; and\n(b) for “their opinion” substitute “the tribunal’s opinion”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulations 97A to 97L were inserted by regulation 2 of S.I. 2007/2069."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/104",
    "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."
}