Legalize / United Kingdom / Statutory-Instrument

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Type Statutory-Instrument

Publication 2009-01-18

Last updated 2020-12-31

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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articles 6

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(121A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under paragraph 121 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This paragraph does not apply to the notification of the conclusions of a review. (121B) (1) Any person (other than P) who has the right of appeal under paragraph 121 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under paragraph 121G. (2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (121C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under paragraph 121A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 121G. (3) HMRC must review a decision if a person other than P notifies them under paragraph 121B. (4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision. (121D) (1) If under paragraph 121A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under paragraph 121B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this paragraph “relevant period” means— (a) the period of 30 days referred to in— (i) paragraph 121C(1)(b) (in a case falling within sub-paragraph (1)), or (ii) paragraph 121B(2) (in a case falling within sub-paragraph (2)), or (b) if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3). (121E) (1) This paragraph applies if— (a) HMRC have offered a review of a decision under paragraph 121A and P does not accept the offer within the time allowed under paragraph 121C(1)(b) or 121D(3); or (b) a person who requires a review under paragraph 121B does not notify HMRC within the time allowed under that paragraph or paragraph 121D(3). (2) HMRC must review the decision under paragraph 121C if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision. (121F) (1) This paragraph applies if HMRC are required to undertake a review under paragraph 121C or 121E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In sub-paragraph (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 121A), or (b) the date HMRC received notification from another person requiring review (in a case falling within paragraph 121B), or (c) the date on which HMRC decided to undertake the review (in a case falling within paragraph 121E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld. (9) If sub-paragraph (8) applies, HMRC must notify P, or the other person of the conclusion which the review is treated as having reached. (121G) (1) An appeal under paragraph 121 is to be made to the appeal tribunal before— (a) the end of the period of 30 days beginning with— (i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or (ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or (b) if later, the end of the relevant period (within the meaning of paragraph 121D). (2) But that is subject to sub-paragraphs (3) to (5). (3) In a case where HMRC are required to undertake a review under paragraph 121C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review by virtue of paragraph 121E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where paragraph 121F(8) applies, an appeal may be made at any time from the end of the period specified in paragraph 121F(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in sub-paragraph (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so. (7) In this paragraph “conclusion date” means the date of the document notifying the conclusions of the review.

290

(1) Paragraph 122 is amended as follows.

(2) For the heading substitute “Appeals: further provisions”.

(3) Omit sub-paragraph (1).

(4) For sub-paragraph (2) substitute—

(2) Subject to sub-paragraphs (2A) and (2B), where an appeal relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.

(5) After sub-paragraph (2) insert—

(2A) In a case where the amount determined to be payable as levy has not been paid or deposited an appeal shall be entertained if— (a) HMRC are satisfied (on the application of the appellant), or (b) the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant), - that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship. (2B) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.

291

(1) Paragraph 123 is amended as follows.

(2) In sub-paragraph (1)—

(a) for “122” substitute “121”; and

(b) in paragraph (a) omit “made, confirmed or treated as confirmed by the Commissioners on a review under paragraph 121 (“the original assessment”)”.

(3) In sub-paragraph (2)—

(a) for “122” substitute “121”; and

(b) in paragraph (b)—

(i) after “tribunal,” insert “a review or”; and

(ii) after “decision” insert “as appropriate”.

(4) In sub-paragraph (3) for “122” substitute “121”.

(5) In sub-paragraph (4)—

(a) for the first occurrence of “122” substitute “121”; and

(b) for “at such rate as the appeal tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(6) In sub-paragraph (5)—

(a) for “122” substitute “121”; and

(b) for “at such rate as the appeal tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(7) In sub-paragraph (6)—

(a) in paragraph (a) for “122” substitute “121”; and

(b) for the words after paragraph (b) substitute—

it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996

(8) After sub-paragraph (6) insert—

(6A) Interest under sub-paragraph (6) shall be paid without any deduction of income tax.

(9) For sub-paragraph (7) substitute—

(7) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)[^f00156] shall have effect as if— (a) the references to section 83 of that Act included references to paragraph 121 above, and (b) the references to value added tax included references to climate change levy.

292

(1) Paragraph 147 (interpretation) is amended as follows.

(2) In the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.

(3) After the definition of “gas utility” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

293

(1) Schedule 15 (the corporate venturing scheme) is amended as follows.

(2) in paragraph 91—

(a) in sub-paragraph (4) for “Special Commissioners” substitute “tribunal”; and

(b) in sub-paragraph (5) for “Special Commissioners that they are” substitute “tribunal that it is”.

(3) In paragraph 92(2)(a) for “Special Commissioners” substitute “tribunal”.

294

(1) Schedule 22 (tonnage tax) is amended as follows.

(2) In paragraph 43(1) for “lies to the Special Commissioners” substitute “may be made”.

(3) In paragraph 126(5)(b) for “lies to the Special Commissioners” substitute “may be made”.

295

(1) Schedule 38 (regulations for providing incentives for electronic communications) is amended as follows.

(2) In paragraph 4(3) after “assessments,” insert “reviews,”.

Freedom of Information Act 2000

296

In Schedule 1 to the Freedom of Information Act 2000[^f00157] (public authorities)—

(a) in Part 6 (other public bodies and offices: general) omit “An Advisory Committee on General Commissioners of Income Tax”; and

(b) in Part 7 (other public bodies and offices: Northern Ireland) omit “An Advisory Committee on General Commissioners of Income Tax (Northern Ireland)”.

Capital Allowances Act 2001

297

The Capital Allowances Act 2001[^f00158] is amended as follows.

298

(1) Section 204 (appeals etc) is amended as follows.

(2) In subsection (2) for “Special Commissioners” substitute “tribunal”.

(3) For subsection (3) substitute—

(3) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.

(4) In subsection (4)—

(a) for “any body of Commissioners” substitute “the tribunal”; and

(b) for “them” substitute “it”.

(5) In subsection (5) for “Commissioners” substitute “tribunal”;

(6) For subsection (6) substitute—

(6) Each of the persons who has joined in the election is entitled to be a party to the proceedings of the tribunal concerned with the determination of the question; and the tribunal’s determination has effect as if made in an appeal to which each of those persons was a party.

299

(1) Section 563 (procedure for determining certain questions affecting two or more persons) is amended as follows.

(2) Omit subsections (2) to (5).

(3) For subsection (6) substitute—

(6) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.

300

Omit paragraph 5 of Schedule 2.

301

(1) Paragraph 91 of Schedule 3 (disposal of oil licences) is amended as follows.

(2) In sub-paragraph (5)—

(a) for “the Special Commissioners are” substitute “the tribunal is”; and

(b) for “they” substitute “the tribunal”.

(3) For sub-paragraph (6) substitute—

(6) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.

Finance Act 2001

302

The Finance Act 2001[^f00159] is amended as follows.

303

(1) Section 40 (aggregates levy: review of Commissioners’ decisions) is amended as follows.

(2) For the heading substitute “Appeals”.

(3) In subsection (1)—

(a) for “This section applies to any decision of the Commissioners with respect to any of the following matters” substitute “Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—,”;

(b) in paragraph (g) for “reviewable” substitute “appealable”;

(i) an assessment under paragraphs 2 or 3 of Schedule 5 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under section 25 has been made; or (ii) an assessment under any provision of Schedule 5 other than paragraphs 2 or 3.

(4) Omit subsections (2) to (9).

304

After section 40 insert—

(40A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This section does not apply to the notification of the conclusions of a review. (40B) (1) Any person (other than P) who has the right of appeal under section 40 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 40G. (2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (40C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 40A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G. (3) HMRC must review a decision if a person other than P notifies them under section 40B. (4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision. (40D) (1) If under section 40A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under section 40B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this section “relevant period” means— (a) the period of 30 days referred to in— (i) section 40C(1)(b) (in a case falling within subsection (1)), or (ii) section 40B(2) (in a case falling within subsection (2)), or (b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3). (40E) (1) This section applies if— (a) HMRC have offered a review of a decision under section 40A and P does not accept the offer within the time allowed under section 40C(1)(b) or 40D(3); or (b) a person who requires a review under section 40B does not notify HMRC within the time allowed under that section or section 40D(3). (2) HMRC must review the decision under section 40C if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision. (40F) (1) This section applies if HMRC are required to undertake a review under section 40C or 40E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 40A), or (b) the date HMRC received notification from another person requiring review (in a case falling within section 40B), or (c) the date on which HMRC decided to undertake the review (in a case falling within section 40E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld. (9) If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached. (40G) (1) An appeal under section 40 is to be made to the appeal tribunal before— (a) the end of the period of 30 days beginning with— (i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or (ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or (b) if later, the end of the relevant period (within the meaning of section 40D). (2) But that is subject to subsections (3) to (5). (3) In a case where HMRC are required to undertake a review under section 40C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review by virtue of section 40E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where section 40F(8) applies, an appeal may be made at any time from the end of the period specified in section 40F(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so. (7) In this section “conclusion date” means the date of the document notifying the conclusion of the review.

305

(1) Section 41 (appeals against reviewed decisions) is amended as follows.

(2) For the heading substitute “Appeals: further provisions”.

(3) Omit subsection (1).

(4) For subsection (2) substitute—

(2) Subject to subsections (2A) and (2B), where an appeal under section 40 relates to a decision (whether or not contained in an assessment) that an amount of aggregates levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.

(5) After subsection (2) insert—

(2A) In a case where the amount determined to be payable as aggregates levy has not been paid or deposited an appeal shall be entertained if— (a) HMRC are satisfied (on the application of the appellant), or (b) the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant), - that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship. (2B) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.

(6) In section 41(3) for “under this section” substitute “under section 40”.

306

(1) Section 42 (determinations on appeal) is amended as follows.

(2) In subsection (1)—

(a) for “41” substitute “40”; and

(b) in paragraph (a) omit “made, confirmed or treated as confirmed by the Commissioners on a review under section 40 above (“the original assessment”)”.

(3) In subsection (2)—

(a) for “41” substitute “40”; and

(b) in paragraph (b)—

(i) after “tribunal,” insert “a review or”; and

(ii) after “decision” insert “as appropriate”.

(4) In subsection (3) for “41” substitute “40”.

(5) In subsection (4)—

(a) for the first occurrence of “41” substitute “40”; and

(b) for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(6) In subsection (5)—

(a) for “41” substitute “40”; and

(b) for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(7) In subsection (6)—

(a) in paragraph (a) for “41” substitute “40”,

(b) for the words after paragraph (b) substitute—

it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996

(8) After subsection (6) insert—

(6A) Interest under subsection (6) shall be paid without any deduction of income tax.

(9) For subsection (7) substitute—

(7) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)[^f00160] shall have effect as if— (a) the references to section 83 of that Act included references to section 40 above, and (b) the references to value added tax included references to aggregates levy.

307

(1) Section 48 (interpretation of part) is amended as follows.

(2) In the definition of “appeal tribunal” for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.

(3) After the definition of “gravel” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

308

For paragraph 14(4) of Schedule 3 (appeals) substitute—

(4) The rate of interest is the rate applicable under section 197 of the Finance Act 1996.

309

(1) Paragraph 8 of Schedule 6 (aggregates levy: evasion, misdeclaration and neglect) is amended as follows.

(2) In sub-paragraph (5) for “reviewed under section 40” substitute “appealed under section 40”.

(3) In sub-paragraph (6)—

(a) for “reviewed in accordance with section 40” substitute “appealed under section 40”; and

(b) for “41 and 42” substitute “40A to 42”.

(4) In sub-paragraph (7)—

(a) for “reviewed under section 40” substitute “appealed under section 40”; and

(b) for “41 and 42” substitute “40A to 42”.

310

Omit paragraph 2 of Schedule 24.

311

Omit paragraphs 27 and 28 of Schedule 29.

Tax Credits Act 2002

312

The Tax Credits Act 2002[^f00161] is amended as follows.

313

For section 19(10) (power to enquire) substitute—

(10) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.

314

(1) Section 39 (exercise of right of appeal) is amended as follows.

(2) Omit subsections (3), (4) and (5).

(3) In subsection (6) for “(appeals to Commissioners)” substitute “(appeals and other proceedings)”.

(4) Omit subsection (7).

315

In section 48(1) (interpretation) omit the definitions of “the General Commissioners” and “the Special Commissioners”.

316

(1) Section 63 (tax credit appeals etc: temporary modifications)[^f00162] is amended as follows.

(2) For subsection (2) substitute—

(2) Except in the case of an appeal against an employer penalty, an appeal under section 38 is to— (a) in Great Britain, the First-tier Tribunal; or (b) in Northern Ireland, the appeal tribunal; - and in either case section 39(6) shall not apply.

(3) For subsection (3) substitute—

(3) The function of giving a direction under section 19(10) is a function of— (a) in Great Britain, the First-tier Tribunal; or (b) in Northern Ireland, the appeal tribunal; - and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.

(4) For subsection (4) substitute—

(4) In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.

(5) In subsection (5)—

(a) in paragraph (a)—

(i) for “General Commissioners or Special Commissioners in sections 19(10) and 39(5)” substitute “tribunal in section 19(10)”;

(ii) for “appropriate tribunal” substitute “appeal tribunal”;

(iii) omit “and”; and

(b) omit paragraph (b).

(6) For subsection (6) substitute—

(6) In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).

(7) In subsection (7) for “to the High Court and the Court of Session are to the Upper Tribunal or a Northern Ireland Social Security Commissioner” substitute “to the Upper Tribunal are to the Northern Ireland Social Security Commissioner”.

(8) In subsection (8) for “appropriate tribunal or lie to the Upper Tribunal or” substitute “appeal tribunal or lie to”.

(9) Omit subsection (9).

(10) For subsection (10) substitute—

(10) “Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.

(11) After subsection (13) insert—

(14) “tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.

317

Schedule 2 (penalties: supplementary) is amended as follows.

318

(1) Paragraph 2 is amended as follows—

(2) In sub-paragraph (1)—

(a) omit “to them”;

(b) for “paragraph 1, the General Commissioners or Special Commissioners” substitute “paragraph 1 that is notified to the First-tier tribunal, the tribunal”; and

(3) For sub-paragraph (2) substitute—

(2) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (2A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act. (2B) On an appeal under this paragraph the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this paragraph.

319

(1) Paragraph 3 is amended as follows.

(2) In the heading for “Commissioners” substitute “tribunal”.

(3) In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.

(4) For sub-paragraph (2) substitute—

(2) The person liable to the penalty shall be a party to the proceedings.

(5) After sub-paragraph (2) insert—

(3) “tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.

320

(1) Paragraph 4 is amended as follows.

(2) For sub-paragraph (1) substitute—

(1) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under paragraph 2(1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (1A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.

(3) In sub-paragraph (2) for “court”, in each place, substitute “Upper Tribunal”.

Employment Act 2002

321

Schedule 1 of the Employment Act 2002[^f00163] is amended as follows.

322

(1) Paragraph 3 is amended as follows.

(2) In sub-paragraph (2) after “to tax” insert “except that references to the tribunal shall be taken to be references to the First-tier Tribunal”.

(3) In sub-paragraph (3)—

(a) for “General or Special Commissioners” substitute “First-tier Tribunal”;

(b) in sub-paragraphs (3)(a) and (b) omit “to them”; and

(i) omit “to them”;

(ii) for “they consider” substitute “the tribunal considers”.

(4) For sub-paragraph (4) substitute—

(4) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which had been determined under sub-paragraph (3), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (4A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (4) as it applies to the right of appeal under section 11(2) of that Act. (4B) On an appeal under this paragraph the Upper Tribunal has the like jurisdiction as is conferred on the First-tier Tribunal by virtue of this paragraph.

323

(1) Paragraph 4 is amended as follows.

(2) In the heading for “Commissioners” substitute “First-tier Tribunal”.

(3) For sub-paragraph (2) substitute—

(2) The person liable to the penalty shall be a party to the proceedings.

(4) For sub-paragraph (4) substitute—

(4) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (4A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (4) as it applies to the right of appeal under section 11(2) of that Act.

(5) In sub-paragraph (5) for “court” in each place substitute “Upper Tribunal”.

324

In paragraph 7 for “Commissioners” substitute “tribunal”.

325

In paragraph 9 omit the definition of ““General Commissioners” and “Special Commissioners””.

Finance Act 2002

326

The Finance Act 2002[^f00164] is amended as follows.

327

(1) Schedule 18 (relief for community amateur sports clubs) is amended as follows.

(2) In paragraph 13—

(a) in sub-paragraph (1) omit “to the General Commissioners”;

(b) omit sub-paragraph (4); and

(i) for “Commissioners” substitute “tribunal”; and

(ii) for “if they do not dismiss” substitute “if not dismissing”.

328

(1) Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.

(2) In paragraph 88(5)[^f00165] for “Special Commissioners”, in both places, substitute “tribunal”.

(3) In paragraph 88(6) for “Special Commissioners” and for “Commissioners” substitute “tribunal”.

Justice (Northern Ireland) Act 2002

329

The Justice (Northern Ireland) Act 2002[^f00166] is amended as follows.

330

Omit section 9B(3)(b)[^f00167].

331

In Schedule 1 (listed judicial offices) omit—

(a) “Member of the panel of chairmen of VAT tribunals for Northern Ireland”; and

(b) “General Commissioner for a division in Northern Ireland (appointed under section 2 of the Taxes Management Act 1970)”.

332

In Schedule 6 (office-holders required to take judicial oath) omit—

(a) “Member of the panel of chairmen of VAT tribunals for Northern Ireland”; and

(b) “General Commissioner for a division in Northern Ireland (appointed under section 2 of the Taxes Management Act 1970)”.

Proceeds of Crime Act 2002

333

Omit section 320 of the Proceeds of Crime Act 2002[^f00168].

Income Tax (Earnings and Pensions) Act 2003

334

The Income Tax (Earnings and Pensions) Act 2003[^f00169] is amended as follows.

335

Insofar as section 43 (appeal against Commissioners’ decision on domicile or ordinary residence)[^f00170] continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if—

(a) in the heading “tribunal” were substituted for “Commissioners”; and

(b) in subsection (1) “to the Special Commissioners” were omitted.

336

(1) Section 111 (disputes as to annual value) is amended as follows.

(2) Omit subsection (2).

(3) For subsection (3) substitute—

(3) An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.

337

In section 345(2) (decisions of an officer of Revenue and Customs under section 344) omit “to the Special Commissioners”.

338

In section 684(5) (PAYE regulations) for “General or Special Commissioners” substitute “tribunal”.

339

In section 715(3)(b) (approval of schemes: regulation by Treasury) omit “to the Special Commissioners”.

40

(1) Part 2 of Schedule 1 (index of expressions defined in this Act or ICTA) is amended as follows.

(2) Omit the entry for “General Commissioners”.

(3) Omit the entry for “Special Commissioners”.

(4) Following the entry for “transport voucher” insert—

tribunalsection 989 of ITA 2007

341

(1) Paragraph 82 of Schedule 2 (approved share incentive plans)[^f00171] is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (3)—

(a) for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b) for “Commissioners” substitute “tribunal”.

342

In paragraph 85(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.

343

(1) Paragraph 100 (the index of defined expressions) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Following the entry for “tax ” insert—

tribunalsection 989 of ITA 2007

344

Schedule 3 (approved SAYE option schemes) is amended as follows.

345

(1) Paragraph 41 (appeal against refusal of approval)[^f00172] is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (3)—

(a) for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b) for “Commissioners” substitute “tribunal”.

346

In paragraph 44(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.

347

(1) Paragraph 49 (the index of defined expressions) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Following the entry for “tax ” insert—

tribunalsection 989 of ITA 2007

348

Schedule 4 (approved CSOP schemes) is amended as follows.

349

(1) Paragraph 29 (appeal against refusal of approval) is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) in sub-paragraph (3)—

(a) for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and

(b) for “Commissioners” substitute “tribunal”.

350

In paragraph 32(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.

351

(1) Paragraph 37 (index of defined expressions) is amended as follows.

(2) Omit the entry for “Special Commissioners”.

(3) Following the entry for “shares” insert—

tribunalsection 989 of ITA 2007

352

Schedule 5 (enterprise management incentives) is amended as follows.

353

(1) Paragraph 48 (completion of enquiry: application for closure notice to be given)[^f00173] is amended as follows.

(2) In sub-paragraph (1) after “made” insert “to the tribunal”.

(3) Omit sub-paragraph (3).

(4) For sub-paragraph (4) substitute—

(4) Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).

(5) In sub-paragraph (5)—

(a) for “Those Commissioners” substitute “The tribunal”; and

(b) omit “they are”.

354

Omit paragraph 50(4).

355

(1) Paragraph 56 (determination of market value of shares) is amended as follows.

(2) In sub-paragraph (4) for “the company may give an officer of Revenue and Customs a notice requiring the question of the market value of the shares to be referred to the Commissioners” substitute “the company may apply to the tribunal for the question of the market value of the shares to be determined”.

(3) Omit sub-paragraph (5).

(4) For sub-paragraph (6) substitute—

(6) Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).

356

Omit paragraph 57(3).

357

(1) Paragraph 59 (index of defined expressions) is amended as follows.

(2) Omit the entry for “General Commissioners”.

(3) Omit the entry for “Special Commissioners”.

(4) Following the entry for “trade” insert—

tribunalsection 989 of ITA 2007

358

Omit paragraphs 129 and 142 of Schedule 6.

Finance Act 2003

359

The Finance Act 2003[^f00174] is amended as follows.

360

(1) Section 24(3) (introductory) is amended as follows.

(2) In the definition of “appeal tribunal” for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.

(3) After the definition of “demand notice” insert—

“HMRC” means “Her Majesty’s Revenue and Customs.

361

In section 30(2)(a) (demands for penalties) for “36” substitute “33”.

362

For the cross-heading before section 33 substitute “Appeals and reviews”.

363

(1) Section 33 (right to review of certain decisions) is amended as follows.

(2) For the heading substitute “Right to appeal against certain decisions”.

(3) In subsection (1)—

(a) for the first occurrence of “the Commissioners” substitute “HMRC”; and

(b) for “give a notice to the Commissioners requiring them to review” substitute “make an appeal to an appeal tribunal in respect of”.

(4) In subsection (2)—

(a) for the first occurrence of “the Commissioners” substitute “HMRC”; and

(b) for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.

(5) In subsection (3) for “the Commissioners” substitute “HMRC”.

(6) In subsection (4)—

(a) for the first occurrence of “the Commissioners” substitute “HMRC”;

(b) for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”; and

(7) In subsection (5)—

(a) for the first occurrence of “the Commissioners” substitute “HMRC”; and

(b) for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.

(8) For subsection (6) substitute—

(6) The powers of an appeal tribunal on an appeal under this section include— (a) power to quash or vary a decision; and (b) power to substitute the tribunal’s own decision for any decision so quashed. (7) On an appeal under this section— (a) the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but (b) it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.

364

After section 33 insert—

(33A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 33 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This section does not apply to the notification of the conclusions of a review. (33B) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 33A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 33F. (3) HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision. (33C) (1) If under section 33A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (3) In this section “relevant period” means— (a) the period of 30 days referred to in section 33B(1)(b), or (b) if notice has been given under subsection (1) that period as extended (or as most recently extended) in accordance with subsection (2). (33D) (1) This section applies if— (a) HMRC have offered a review of a decision under section 33A, and (b) P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2). (2) HMRC must review the decision under section 33B if— (a) after the time allowed, P notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision. (33E) (1) This section applies if HMRC are required to undertake a review under section 33B or 33D. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 33A), or (b) the date on which HMRC decided to undertake the review (in a case falling within section 33D). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld. (9) If subsection (8) applies, HMRC must notify P of the conclusions which the review is treated as having reached. (33F) (1) An appeal under section 33 is to be made to the appeal tribunal before— (a) the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or (b) if later, the end of the relevant period (within the meaning of section 33C). (2) But that is subject to subsections (3) to (5). (3) In a case where HMRC are required to undertake a review under section 33C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review in accordance with section 33D— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where section 33E(8) applies, an appeal may be made at any time from the end of the period specified in section 33E(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if an appeal tribunal gives permission to do so. (7) In this section “conclusion date” means the date of the document notifying the conclusions of the review.

365

Omit sections 34 to 36 and the cross-heading before section 36.

366

For section 37 (appeal tribunals) substitute—

(37) Appeal tribunals Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to section 33 above.

367

In section 82(4) (loss or destruction of, or damage to, return etc) for “General or Special Commissioners having jurisdiction in the case” substitute “tribunal”.

368

In section 90(3)(g) (application to defer payment) for “General or Special Commissioners” substitute “tribunal”.

369

(1) Section 103 (joint purchasers) is amended as follows.

(2) In subsection (5)(c) for “appear and be heard on the application” substitute “to be parties to the application”.

(3) In subsection (7)—

(a) for paragraph (d) substitute—

(d) if it is not settled, and is notified to the tribunal, any of them are entitled to be parties to the appeal, and

; and

(b) for paragraph (e) substitute—

(e) the tribunal’s decision on the appeal binds all of them.

(4) After subsection (7) insert—

(7A) In a case where subsection (7) applies and some (but not all) of the purchasers require HMRC to undertake a review under paragraph 36B or 36C of Schedule 10— (a) notification of the review must be given by HMRC to each of the other purchasers whose identity is known to HMRC, (b) any of the other purchasers may be a party to the review if they notify HMRC in writing, (c) the notice of HMRC’s conclusions must be given to each of the other purchasers whose identity is known to HMRC, (d) paragraph 36F of Schedule 10 (effect of conclusions of review) applies in relation to all of the purchasers, and (e) any of the purchasers may notify the appeal to the tribunal under paragraph 36G.

370

Omit section 115.

371

(1) Section 121 (minor definitions) is amended as follows.

(2) After the definition of “employee” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

(3) After the definition of “tax” insert—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

372

In section 122 (index of defined expressions) after the entry for “tax” insert “tribunal” in the first column and “section 121” in the second column.

373

Schedule 10 (stamp duty land tax: returns, enquiries, assessments and appeals) is amended as follows.

374

(1) Paragraph 5 is amended as follows.

(2) In sub-paragraph (3) for “General or Special Commissioners” substitute “tribunal”.

(3) In sub-paragraph (4) for “Commissioners” substitute “tribunal”.

375

In paragraph 10(2) for “Commissioners” substitute “tribunal”.

376

In paragraph 14(5)(b) for “Special Commissioners” substitute “tribunal”.

377

(1) Paragraph 15 is amended as follows.

(2) In sub-paragraph (3) omit “heard and”.

(3) In sub-paragraph (4)—

(a) for “the Commissioners” substitute “ that is notified to the tribunal, the tribunal”; and

(b) omit “to them” in both places.

(4) In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(5) For sub-paragraph (6) substitute—

(6) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 the decision of the tribunal on an appeal under this paragraph is final.

378

(1) Paragraph 19 is amended as follows.

(2) In the heading for “Special Commissioners” substitute “the tribunal”.

(3) In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.

(4) In sub-paragraph (2)—

(a) omit paragraph (b); and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5) Omit sub-paragraph (3).

379

(1) Paragraph 20 is amended as follows.

(2) In sub-paragraph (1) omit “by notice in accordance with this paragraph”.

(3) Omit sub-paragraph (2).

380

In paragraph 21(3)(a) for “Special Commissioners” substitute “tribunal”.

381

In paragraph 22(1) for “Special Commissioners” substitute “tribunal”.

382

(1) Paragraph 24 is amended as follows.

(2) In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.

(3) For sub-paragraph (2) substitute—

(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).

(4) In sub-paragraph (3)—

(a) for “Commissioners” substitute “tribunal”; and

(b) omit “they are”.

383

For paragraph 33(4) substitute—

(4) An appeal may be made against a decision on a claim for relief under this paragraph.

384

In paragraph 34(6) for “, the Special Commissioners shall hear and” substitute “that is notified to the tribunal, the tribunal shall”.

385

For the heading of Part 7 substitute—

386

(1) Paragraph 35 is amended as follows.

(2) Omit sub-paragraph (2).

(3) In sub-paragraph (3)—

(a) at the beginning insert “If”;

(b) after “self-assessment” insert “is”; and

(c) for “shall not be heard and determined” substitute “none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal”.

387

Omit paragraph 36(6).

388

After paragraph 36 insert the following—

(36A) (1) This paragraph applies if notice of appeal has been given to HMRC. (2) In such a case— (a) the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 36B), (b) HMRC may notify the appellant of an offer to review the matter in question (see paragraph 36C), or (c) the appellant may notify the appeal to the tribunal (see paragraph 36D). (3) See paragraphs 36G and 36H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC. (4) This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 37(1) (settling of appeals by agreement). (36B) (1) Sub-paragraphs (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question. (2) HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question. (3) HMRC must review the matter in question in accordance with paragraph 36E. (4) The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if— (a) the appellant has already given a notification under this paragraph in relation to the matter in question, (b) HMRC have given a notification under paragraph 36C in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under paragraph 36D. (5) In this paragraph “relevant period” means— (a) the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or (b) such longer period as is reasonable. (36C) (1) Sub-paragraphs (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question. (2) When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question. (3) If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 36E. (4) If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 37(1) for the settlement of that matter. (5) The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (4) applies. (6) Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36H. (7) HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if— (a) HMRC have already given a notification under this paragraph in relation to the matter in question, (b) the appellant has given a notification under paragraph 36B in relation to the matter in question, or (c) the appellant has notified the appeal to the tribunal under paragraph 36D. (8) In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question. (36D) (1) This paragraph applies in a case where paragraph 36A applies. (2) The appellant may notify the appeal to the tribunal. (3) If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question. (4) Sub-paragraphs (2) and (3) do not apply in a case where— (a) HMRC have given a notification of their view of the matter in question under paragraph 36B, or (b) HMRC have given a notification under paragraph 36C in relation to the matter in question. (5) In a case falling within sub-paragraph (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by paragraph 36G or 36H. (36E) (1) This paragraph applies if HMRC are required by paragraph 36B or 36C to review the matter in question. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in deciding the matter in question, and (b) by any person in seeking to resolve disagreement about the matter in question. (4) The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that HMRC’s view of the matter in question is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must notify the appellant of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant day, or (b) such other period as may be agreed. (7) In sub-paragraph (6) “relevant day” means— (a) in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question, (b) in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer. (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in sub-paragraph (6), the review is treated as having concluded that HMRC’s view of the matter in question (see paragraphs 36B(2) and 36C(2)) is upheld. (9) If sub-paragraph (8) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached. (36F) (1) This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 36E). (2) The conclusions are to be treated as if they were an agreement in writing under paragraph 37(1) for the settlement of the matter in question. (3) The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (2) applies. (4) Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36G. (36G) (1) This paragraph applies if— (a) HMRC have given notice of the conclusions of a review in accordance with paragraph 36E, or (b) the period specified in paragraph 36E(6) has ended and HMRC have not given notice of the conclusions of the review. (2) The appellant may notify the appeal to the tribunal within the post-review period. (3) If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this paragraph “post-review period” means— (a) in a case falling with sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(6), or (b) in a case falling within sub-paragraph (1)(b), the period that— (i) begins with the day following the last day of the period specified in paragraph 36E(6), and (ii) ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(9). (36H) (1) This paragraph applies if— (a) HMRC have offered to review the matter in question (see paragraph 36C), and (b) the appellant has not accepted the offer. (2) The appellant may notify the appeal to the tribunal within the acceptance period. (3) But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission. (4) If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question. (5) In this paragraph “acceptance period” has the same meaning as in paragraph 36C. (36I) (1) In paragraphs 36A to 36H— (a) “matter in question” means the matter to which an appeal relates; (b) a reference to a notification is a reference to a notification in writing. (2) In paragraphs 36A to 36H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to— (a) notification of HMRC’s view under paragraph 36B(2), (b) notification by HMRC of an offer of review (and of their view of the matter) under paragraph 36C, (c) notification of the conclusions of a review under paragraph 36E(6), and (d) notification of the conclusions of a review under paragraph 36E(9). (3) But if a notification falling within any of the sub-paragraphs of paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

389

In paragraph 37(1) for “Commissioners” substitute “tribunal”.

390

(1) Paragraph 38 is amended as follows.

(2) In sub-paragraph (1) omit “to the Commissioners”.

(3) In sub-paragraph (2) for “Commissioners” substitute “the tribunal”.

391

(1) Paragraph 39 is amended as follows.

(2) In the heading for “Commissioners” substitute “the tribunal”.

(3) For sub-paragraph (1) substitute—

(1) If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may— (a) first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal; (b) where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed. An application under sub-paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.

(4) Omit sub-paragraph (2).

(5) In sub-paragraph (4) for “by notice in writing given to the other party at any time before the determination of the appeal, apply to the Commissioners for a further” substitute “if the parties cannot agree on a revised determination, apply, at any time before the determination of the appeal, to the tribunal for a revised”.

(6) For sub-paragraph (5) substitute—

(5) An application under this paragraph is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).

(7) In sub-paragraph (6) omit “to the Commissioners, having regard to the representations made and any evidence adduced”.

(8) In sub-paragraph (8) for “the Inland Revenue” substitute “HMRC”.

392

In paragraph 40(1) for “Commissioners” substitute “tribunal”.

393

After paragraph 40 add—

(41) The determination of the tribunal in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive except as otherwise provided in— (a) sections 9 to 14 of the Tribunals, Courts and Enforcement Act 2007, (b) the Taxes Management Act 1970 applied as modified, or (c) the enactments relating to stamp duty land tax. (42) (1) In this paragraph any reference to an appeal means an appeal under paragraphs 33(4) or 35(1). (2) If, on an appeal notified to the tribunal, the tribunal decides— (a) that the appellant is overcharged by a self-assessment; or (b) that the appellant is overcharged by an assessment other than a self-assessment, the assessment shall be reduced accordingly, but otherwise the assessment shall stand good. (3) If, on appeal it appears to the tribunal— (a) that the appellant is undercharged to stamp duty land tax by a self-assessment; or (b) that the appellant is undercharged by an assessment other than a self-assessment, the assessment shall be increased accordingly. (4) Where, on an appeal against an assessment other than a self-assessment which— (a) assesses an amount which is chargeable to stamp duty land tax, and (b) charges stamp duty land tax on the amount assessed, it appears to the tribunal as mentioned in sub-paragraphs (2) or (3), it may, unless the circumstances of the case otherwise require, reduce or increase only the amount assessed; and where an appeal is so determined the stamp duty land tax charged by that assessment shall be taken to have been reduced or increased accordingly. (43) (1) Where a party to an appeal to the tribunal under paragraph 35 makes a further appeal, notwithstanding that the further appeal is pending, stamp duty land tax shall nevertheless be payable or repayable in accordance with the determination of the tribunal or court as the case may be. (2) But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court— (a) if too much stamp duty land tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and (b) if too little stamp duty land tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment. (44) (1) This paragraph applies in a case where— (a) notice of appeal may be given to HMRC under this Schedule or any other provision of Part 4 of this Act, but (b) no notice is given before the relevant time limit. (2) Notice may be given after the relevant time limit if— (a) HMRC agree, or (b) where HMRC do not agree, the tribunal gives permission. (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit. (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given. (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit. (6) Condition C is that HMRC are satisfied that request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased. (7) If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit. (8) In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph). (45) (1) Where the question in any dispute on any appeal under paragraphs 34(6) or 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant Lands Tribunal. (2) In this regulation “the relevant Lands Tribunal” means— (a) where the land is in England and Wales, the Lands Tribunal; (b) where the land is in Scotland, the Lands Tribunal for Scotland; (c) where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland. (46) In this Schedule “HMRC” means Her Majesty’s Revenue and Customs.

394

In paragraph 5(2) of Schedule 11 (stamp duty land tax: record keeping etc) for “Commissioners” substitute “tribunal”.

395

Schedule 11A (stamp duty land tax: claims not included in returns)[^f00175] is amended as follows.

396

In paragraph 3(4) for “Commissioners” substitute “tribunal”.

397

(1) Paragraph 9 is amended as follows.

(2) In sub-paragraph (3) omit “heard and”.

(3) In sub-paragraph (4)—

(a) for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

(b) omit the words “to them” in both places.

(4) In sub-paragraph (5) for “Commissioners” substitute “tribunal”.

(5) For sub-paragraph (6) substitute—

(6) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal on an appeal under this paragraph is final.

398

(1) Paragraph 12 is amended as follows.

(2) In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.

(3) For sub-paragraph (2) substitute—

(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).

(4) In sub-paragraph (3)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit the words “they are”.

399

(1) Paragraph 14 is amended as follows.

(2) Omit sub-paragraph (4).

(3) In sub-paragraph (5)—

(a) for “Paragraph 37” substitute “Paragraphs 36A to 37 and 44”; and

(b) for “it applies” substitute “they apply”.

(4) In sub-paragraphs (6) and (7) for “Commissioners” substitute “tribunal”.

400

Omit paragraph 15.

401

Schedule 13 (stamp duty land tax: information powers) is amended as follows.

402

(1) Paragraph 2 is amended as follows.

(2) In the heading for “General or Special Commissioner” substitute “the tribunal”.

(3) In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.

(4) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(5) Omit sub-paragraph (3) and the words after sub-paragraph (3).

403

(1) Paragraph 4 is amended as follows.

(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)—

(a) for “A Commissioner” substitute “The tribunal”; and

(b) omit “he is”.

404

(1) Paragraph 7 is amended as follows.

(2) In the heading for “General or Special Commissioner” substitute “the tribunal”.

(3) In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.

(4) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(5) Omit sub-paragraph (3).

405

(1) Paragraph 9 is amended as follows.

(2) In sub-paragraph (2) for “a General or Special Commissioner” substitute “the tribunal”.

(3) In sub-paragraph (3) for “Commissioner” substitute “tribunal”.

406

(1) Paragraph 10 is amended as follows.

(2) In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)—

(a) for “A Commissioner” substitute “The tribunal”,

(b) omit “he is”.

407

(1) Paragraph 11 is amended as follows.

(2) In sub-paragraph (1) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”.

(3) In sub-paragraph (2) for “Commissioner” substitute “tribunal”.

(4) In sub-paragraph (5) for “Special Commissioners” substitute “tribunal”.

408

(1) Paragraph 24 is amended as follows.

(2) In sub-paragraph (3)(a) for “General or Special Commissioner” substitute “tribunal”.

(3) In sub-paragraph (3)(b) for “a General or Special Commissioner” substitute “the tribunal”.

(4) In sub-paragraph (4) for “Commissioner” substitute “tribunal”.

409

In paragraph 53(3)(a) for “a General or Special Commissioner” substitute “the tribunal”.

410

Schedule 14 (stamp duty land tax: determination of penalties and related appeals) is amended as follows.

411

(1) Paragraph 5 is amended as follows.

(2) In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.

(3) For sub-paragraph (3) substitute—

(3) The notice of appeal must specify the grounds of appeal.

(4) In sub-paragraph (4)—

(a) for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;

(b) omit “to them” in each place; and

(5) After sub-paragraph (4) insert—

(5) The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.

412

(1) Paragraph 6 is amended as follows.

(2) For sub-paragraph (1) substitute—

(1) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under paragraph (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (1A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.

(3) In sub-paragraph (2)—

(a) for “court” substitute “Upper Tribunal”; and

(b) for “Special Commissioners” substitute “First-tier Tribunal”.

(a) Omit sub-paragraph (3).

413

Omit Schedule 17.

Child Trust Funds Act 2004

414

The Child Trust Funds Act 2004[^f00176] is amended as follows.

415

(1) Section 21 (decisions, appeals, mitigation and recovery) is amended as follows.

(2) In subsection (9)—

(a) for “General Commissioners or Special Commissioners” substitute “appropriate tribunal”; and

(b) in paragraphs (c) and (d) for “they consider” substitute “the tribunal considers”.

(3) For subsection (10) substitute—

(10) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under subsection (9), but not against any decision which falls under section 11(5)(d) and (e) of that Act and was made in connection with the determination of the amount of the penalty. (10A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (10) as it applies to the right of appeal under section 11(2) of that Act. (10B) On an appeal under this section the Upper Tribunal has a similar jurisdiction to that conferred on the First-tier Tribunal by virtue of this section. (10C) In Northern Ireland, an appeal from a decision of the appropriate tribunal lies, at the instance of the person on whom the penalty was imposed to a Northern Ireland Social Security Commissioner, who shall have a similar jurisdiction on such an appeal to that conferred on the appeal tribunal by subsection (9).

416

(1) Section 23 (exercise of rights of appeal) is amended as follows.

(2) For subsection (3) substitute—

(3) An appeal under section 22 is to the appropriate tribunal.

(3) Omit subsections (4) and (5).

(4) For subsection (6) substitute—

(6) Regulations may apply (with or without modifications) any provision contained in— (a) the Social Security Act 1998 (c. 14) (social security appeals: Great Britain), (b) the Social Security (Northern Ireland) Order 1998 (SI 1998/1506 (NI 10))(social security appeals: Northern Ireland), or (c) section 54 of the Taxes Management Act 1970 (settling of appeals by agreement), in relation to appeals which by virtue of this section are to the appropriate tribunal or in relation to appeals under this Act which lie to a Social Security Commissioner.

(5) Omit subsection (7).

417

Omit section 24 (temporary modifications).

418

(1) Section 29 (interpretation) is amended as follows.

(2) After the definition of “account provider” insert—

“appropriate tribunal” means (a) the First-tier Tribunal, or (b) in Northern Ireland, an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998,

(3) Omit the definitions of “the General Commissioners” and “the Special Commissioners”.

(4) Before the definition of “responsible person” insert—

“Northern Ireland Social Security Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under article 16(7) of the Social Security (Northern Ireland) Order 1998, and

Finance Act 2004

419

The Finance Act 2004[^f00177] is amended as follows.

420

In section 59(4)(b) (contractors) for “Commissioners” substitute “tribunal”.

421

(1) Section 67 (registration for gross payment: appeals) is amended as follows.

(2) In subsection (1) omit “to the General Commissioners or, if the person so elects in the notice, to the Special Commissioners”.

(3) In subsection (4)—

(a) for “Commissioners” substitute “tribunal”; and

(b) after “appeal” insert “that is notified to the tribunal”.

(4) In subsection (5)—

(a) in paragraph (b) for “Commissioners” substitute “tribunal”; and

(b) in paragraph (c) for “appropriate court” substitute “Upper Tribunal or a court”.

(5) Omit subsection (6).

422

(1) Section 114 (refusal to issue certificate and appeal against refusal) is amended as follows.

(2) In subsection (4) omit “to the Special Commissioners”.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

423

(1) Section 156 (appeal against a decision not to register) is amended as follows.

(2) Omit subsections (3) and (4).

(3) In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal under this section that is notified to the tribunal, the tribunal”.

(4) In subsection (7)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (8)—

(a) for “they decide” substitute “the tribunal decides”;

(b) for “Commissioners determine” substitute “tribunal determines”; and

424

(1) Section 159 (appeal against decision to de-register) is amended as follows.

(2) Omit subsections (3) and (4).

(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”.

(4) In subsection (7)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (8)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) omit “or any determination on, or in consequence of, a case stated”.

425

(1) Section 170 (appeal against decision to exclude recognised overseas pension scheme) is amended as follows.

(2) Omit subsections (3) and (4).

(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”.

(4) In subsection (7)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (8)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) omit “or any determination on, or in consequence of, a case stated”.

426

(1) Section 253 (appeal against notices) is amended as follows.

(2) Omit subsections (3) and (4).

(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”.

(4) In subsections (7) and (8)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

(5) For subsection (10) substitute—

(10) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final and conclusive.

427

(1) Section 269 (appeal against decision on discharge of liability) is amended as follows.

(2) Omit subsections (3) and (4).

(3) In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.

(4) In subsections (7) and (8)—

(a) for “they consider” substitute “the tribunal considers”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.

(6) In subsections (10) and (11)—

(a) for “they consider” substitute “the tribunal considers”; and

(b) for “they must” substitute “the tribunal must”.

428

(1) Section 271 (liability of scheme administrator) is amended as follows.

(2) Omit subsections (8) and (10).

(3) In subsection (11) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.

(4) In subsection (12)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) for “they must” substitute “the tribunal must”.

(5) In subsection (13)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) omit “or any determination on, or in consequence of, a case stated”.

429

In section 306A(1) and (3) (doubt as to notifiability)[^f00178] for “Special Commissioners” substitute “tribunal”.

430

In section 308A(2) and (3) (supplemental information) for “Special Commissioners” substitute “tribunal”.

431

In section 313B(1) (reasons for non-disclosure: supporting information) for “Special Commissioners” substitute “tribunal”.

432

In section 314A(1) and (3) (order to disclose) for “Special Commissioners” substitute “tribunal”.

433

Omit section 317A.

434

(1) Section 318(1) (interpretation of Part 7)[^f00179] is amended as follows.

(2) Omit the definition of “the Special Commissioners”.

(3) After the definition of “tax” insert—

“tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

435

(1) Paragraph 6 of Schedule 33 (overseas pension schemes: migrant member relief) is amended as follows.

(2) Omit sub-paragraphs (3) and (4).

(3) In sub-paragraph (6) for “The Commissioners before whom an appeal under this paragraph is brought” substitute “If an appeal under this paragraph is notified to the tribunal, the tribunal”.

(4) In sub-paragraph (7) for “they decide” substitute “the tribunal decides” and for “they must” substitute “the tribunal must”.

(5) In sub-paragraph (8)—

(a) for “they decide” substitute “the tribunal decides”; and

(b) omit “or any determination on, or in consequence of, a case stated.”.

Constitutional Reform Act 2005

436

In Part 3 of Schedule 14 to the Constitutional Reform Act 2005 (appointments by Lord Chancellor: offices to which paragraph 2(2)(d) of Schedule 12 applies)[^f00180] omit the entries relating to—

(a) Special Commissioner and the Presiding Special Commissioner (under section 4(1) of the Taxes Management Act 1970);

(b) Deputy Special Commissioner (under section 4A(1) of the Taxes Management Act 1970);

(d) President of VAT tribunals (under paragraph 2(2) of Schedule 12 to the Value Added Tax Act 1994);

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