Article 7 Functions of the Tax Chamber
United Kingdom
To the Tax Chamber are allocated all functions, except those functions allocated to the Social Entitlement Chamber by article 6 or to the Tax and Chancery Chamber of the Upper Tribunal by article 13, related to an appeal, application, reference or other proceeding in respect of—
a function of the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs;
the exercise by the Serious Organised Crime Agency of general Revenue functions or Revenue inheritance tax functions (as defined in section 323 of the Proceeds of Crime Act 2002 M1);
the exercise by the Director of Border Revenue of functions under section 7 of the Borders, Citizenship and Revenue Act 2009 M2;
a function of the Compliance Officer for the Independent Parliamentary Standards Authority.
a function of the Welsh Revenue Authority.
the exercise by the Gambling Commission of functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy).
Annotations
Textual amendments
- F1
Art. 7(e) inserted (21.12.2017) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No. 2) Order 2017 (S.I. 2017/1169), arts. 1, 4
- F2
Art. 7(f) inserted (6.4.2024 immediately after S.I. 2023/1220 comes into force) by The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment) Order 2024 (S.I. 2024/376), arts. 1, 2(3)
Marginal citations
- M1
2002 c. 29. Section 323 was amended by paragraph 59 of Schedule 1 to the Work and Families Act 2006 (c.18), and by paragraphs 3 and 15 of Schedule 22 and Part 5(1) of Schedule 27 to the Finance Act 2007 (c.11).
- M2