{
  "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-424",
  "json_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-1/paragraph-424.json",
  "legislation": "uksi/2009/56",
  "legislation_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
  "legislation_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009",
  "path": "schedule/1/paragraph/424",
  "kind": "paragraph",
  "number": "424",
  "heading": "Finance Act 2004",
  "text": "(1) Section 159 (appeal against decision to de-register) is amended as follows.\n(2) Omit subsections (3) and (4).\n(3) In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.\n(4) In subsection (7)—\n(a) for “they decide” substitute “the tribunal decides”; and\n(b) for “they must” substitute “the tribunal must”.\n(5) In subsection (8)—\n(a) for “they decide” substitute “the tribunal decides”; and\n(b) omit “or any determination on, or in consequence of, a case stated”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 424 in force at 1.4.2009, see art. 1(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/56/schedule/1/paragraph/424",
    "retrieved_at": "2026-10-29T03:19:02.395202+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."
}