{
  "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-27",
  "json_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-27.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/2/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Venture Capital Trust Regulations 1995",
  "text": "(1) Regulation 7 (appeals to the Special Commissioners) is amended as follows.\n(2) In the heading for “Special Commissioners” substitute “tribunal”.\n(3) In paragraph (1) omit “to the Special Commissioners”.\n(4) In paragraph (3)—\n(a) for “Special Commissioners shall on appeal” substitute “tribunal shall, on an appeal notified to it,”; and\n(b) omit “they are”.\n(5) In paragraph (4) for “Special Commissioners” substitute “tribunal”.\n(6) In paragraph (5)—\n(a) for “Special Commissioners allow” substitute “tribunal allows”; and\n(b) for “they” substitute “the tribunal”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 27 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/2/paragraph/27",
    "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."
}