{
  "url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-158",
  "json_url": "https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-158.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/158",
  "kind": "paragraph",
  "number": "158",
  "heading": "Authorised Investment Funds (Tax) Regulations 2006",
  "text": "(1) Regulation 69Z38 (appeal against termination notice) is amended as follows.\n(2) In paragraphs (1) omit “to the Special Commissioners”.\n(3) In paragraph (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.\n(4) In paragraphs (4) and (5)—\n(a) for “they decide” substitute “the tribunal decides”; and\n(b) for “they must” substitute “the tribunal must”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/158",
    "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."
}