Article 4 I1
Sections 2 to 3A of the Taxes Management Act 1970 shall continue to apply for the purpose of F1sections 56(3) and (11) and 58 of the 1970 Act (statement of case for opinion of the High Court) and regulations 17 and 20 to 24 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (review of tribunal’s final determination, stated case procedures and correction of irregularities arising from a decision of the General Commissioners made before 1st of April 2009 as if article 6(b)(i) and (c)(i) had not been commenced F2, and the amendments to the 1970 Act and the revocation of the General Commissioners (Jurisdiction and Procedure) Regulations 1994, the General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999, the General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005 and the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007 (as they relate to the General Commissioners) in the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 had not been made.
Annotations
Textual amendments
- F1
Words in art. 4 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 3 para. 11(6)(a)
- F2
Words in art. 4 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 3 para. 11(6)(b)