{
  "url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-31",
  "json_url": "https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-31.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/31",
  "kind": "paragraph",
  "number": "31",
  "heading": "Taxation of Income from Land (Non-residents) Regulations 1995",
  "text": "(1) Regulation 17 (application for gross payment of property income) is amended as follows.\n(2) Omit paragraph (8).\n(3) In paragraph (9)—\n(a) for “The General Commissioners or the Special Commissioners, as the case may be, shall on appeal to them” substitute “The tribunal shall, on an appeal notified to it,”; and\n(b) omit “they are”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 2 para. 31 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/31",
    "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."
}