{
  "url": "https://openlegislation.uk/first-tier-tribunal-and-upper-tribunal-chambers-order-2010/article-7",
  "json_url": "https://openlegislation.uk/first-tier-tribunal-and-upper-tribunal-chambers-order-2010/article-7.json",
  "legislation": "uksi/2010/2655",
  "legislation_title": "The First-tier Tribunal and Upper Tribunal (Chambers) Order 2010",
  "legislation_url": "https://openlegislation.uk/first-tier-tribunal-and-upper-tribunal-chambers-order-2010",
  "path": "article/7",
  "kind": "article",
  "number": "7",
  "heading": "Functions of the Tax Chamber",
  "text": "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—\n(a) a function of the Commissioners for Her Majesty's Revenue and Customs or an officer of Revenue and Customs;\n(b) 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 );\n(c) the exercise by the Director of Border Revenue of functions under section 7 of the Borders, Citizenship and Revenue Act 2009 ;\n(d) a function of the Compliance Officer for the Independent Parliamentary Standards Authority.\n(e) a function of the Welsh Revenue Authority.\n(f) the exercise by the Gambling Commission of functions under Part 3 of the Finance Act 2022 (economic crime (anti-money laundering) levy).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "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)."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "2009 c. 11"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "uksi/2026/1083",
      "affecting_title": "The First-tier Tribunal and Upper Tribunal (Chambers) (Amendment No. 2) Order 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/2655/article/7",
    "retrieved_at": "2026-10-29T02:26:22.430260+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."
}