# The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, Paragraph 5: Capital Gains Tax Regulations 1967

Extent: E+W+S+N.I.

(1) Regulation 12 (agreements in writing of market value or apportionment) is amended as follows.
(2) In paragraph (1)—
(a) for “510 of the Income Tax Act 1952” substitute “54 of the Taxes Management Act 1970”; and
(b) for “Commissioners” substitute “the tribunal”.
(3) In paragraph (2) for “the inspector or any other” substitute “an”.

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Source: https://www.legislation.gov.uk/uksi/2009/56/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/transfer-of-tribunal-functions-and-revenue-and-customs-appeals-order-2009/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.