# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 47: Individual Savings Account Regulations 1998


(1) Regulation 27 (account manager’s returns and claims etc) is amended as follows.
(2) In paragraph (3)—
(a) omit “shall be to the Special Commissioners”; and
(b) omit “, and the appeal”.
(3) In paragraph (5) for “on appeal the Special Commissioners” substitute “on an appeal that is notified to the tribunal, the tribunal”.

---
Source: https://www.legislation.gov.uk/ukdsi/2009/9780111471197/schedule/2/paragraph/47 (the official version)
Page: https://openlegislation.uk/draft-transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.