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

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

165

For regulation 5 substitute—

(5) Section 85 of the Value Added Tax Act 1994 (settling of appeals by agreement)[^f00252] shall have effect as if the reference to section 83 of that Act included a reference to regulation 4 above.

166

In regulation 6 for “5” substitute “4”.

167

For regulation 7 substitute—

(7) (1) An appeal shall not be entertained unless— (a) the amount which the Commissioners have imposed by way of a penalty has been paid to them; or (b) that the requirement would cause the appellant to suffer hardship. (i) the Commissioners are satisfied (on the application of the appellant), or (ii) the tribunal decides (the Commissioners not being so satisfied and on the application of the appellant), (2) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.

Money Laundering Regulations 2007

168

The Money Laundering Regulations 2007[^f00253] are amended as follows.

169

• (1) Regulation 29 (determination of applications under regulation 27) is amended as follows.

• (2) For paragraph (2)(b)(iii) substitute—

(iii) the right to a review under regulation 43A; and

• (3) In paragraph (2)(b)(iv) for “44(1)(a)” substitute “43”.

170

• (1) Regulation 30 (cancellation of registration etc) is amended as follows.

• (2) For paragraph (3)(c) substitute—

(c) the right to a review under regulation 43A; and

• (3) In paragraph (3)(d) for “44(1)(a)” substitute “43”.

171

• (1) Regulation 42 (power to impose civil penalties) is amended as follows.

• (2) In paragraph (5)(c) for “43” substitute “43A”.

• (3) In paragraph (5)(d) for “44(1)(a)” substitute “43”.

172

• (1) Regulation 43 (review procedure) is amended as follows.

• (2) For the heading substitute “Appeals against decisions of the Commissioners”.

• (3) In paragraph (2) for “by notice to the Commissioners require them to review that decision” substitute “appeal to the tribunal in accordance with regulation 43F”.

• (4) For paragraphs (3) to (5) substitute—

(3) The provisions of Part 5 of the Value Added Tax Act 1994 (appeals)[^f00254], subject to the modifications set out in paragraph 1 of Schedule 5 to these Regulations, apply in respect of appeals to a tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 (appeals) of that Act. (4) A tribunal hearing an appeal under paragraph (2) has the power to— (a) quash or vary any decision of the supervisory authority, including the power to reduce any penalty to such amount (including nil) as it thinks proper, and (b) substitute its own decision for any decision quashed on appeal. (5) The modifications in Schedule 5 have effect for the purposes of appeals made under this regulation. (6) For the purposes of appeals under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994.

173

After regulation 43 insert—

(43A) (1) The Commissioners must offer a person (P) a review of a decision that has been notified to P if an appeal lies under regulation 43 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 regulation does not apply to the notification of the conclusions of a review. (43B) (1) The Commissioners must review a decision if— (a) they have offered a review of the decision under regulation 43A, and (b) P notifies the Commissioners 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 tribunal under regulation 43F. (3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 43F in respect of the decision. (43C) (1) If under regulation 43A, the Commissioners have offered P a review of a decision, the Commissioners 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 regulation “relevant period” means— (a) the period of 30 days referred to in regulation 43B(1)(b), or (b) if notice has been given under paragraph (1) that period as extended (or as most recently extended) in accordance with paragraph (2). (43D) (1) This regulation applies if— (a) the Commissioners have offered a review of a decision under regulation 43A, and (b) P does not accept the offer within the time allowed under regulation 43B(1)(b) or 43C(2). (2) The Commissioners must review the decision under regulation 43B if— (a) after the time allowed, P notifies the Commissioners in writing requesting a review out of time, (b) the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply. (3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 43F in respect of the decision. (43E) (1) This regulation applies if the Commissioners are required to undertake a review under regulation 43B or 43D. (2) The nature and extent of the review are to be such as appear appropriate to the Commissioners in the circumstances. (3) For the purpose of paragraph (2), the Commissioners must, in particular, have regard to steps taken before the beginning of the review— (a) by the Commissioners 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 the Commissioners 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) The Commissioners 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 the Commissioners and P may agree. (7) In paragraph (6) “relevant date” means— (a) the date the Commissioners received P’s notification accepting the offer of a review (in a case falling within regulation 43A), or (b) the date on which the Commissioners decided to undertake the review (in a case falling within regulation 43D). (8) Where the Commissioners are required to undertake a review but do not give notice of the conclusions within the time period specified in paragraph (6), the review is to be treated as having concluded that the decision is upheld. (9) If paragraph (8) applies, the Commissioners must notify P of the conclusion which the review is treated as having reached. (43F) (1) An appeal under regulation 43 is to be made to the 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 regulation 43C). (2) But that is subject to paragraphs (3) to (5). (3) In a case where the Commissioners are required to undertake a review under regulation 43B— (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 the Commissioners are requested to undertake a review in accordance with regulation 43D— (a) an appeal may not be made— (i) unless the Commissioners have decided whether or not to undertake a review, and (ii) if the Commissioners 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 the Commissioners decide to undertake a review), or (ii) the date on which the Commissioners decide not to undertake a review. (5) In a case where regulation 43E(8) applies, an appeal may be made at any time from the end of the period specified in regulation 43E(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in paragraph (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so. (7) In this regulation “conclusion date” means the date of the document notifying the conclusions of the review.

174

• (1) Regulation 44 (appeals) is amended as follows.

• (2) Omit paragraphs (1)(a) and (2)(a).

• (3) Omit paragraph (3).

• (4) Omit paragraph (6).

175

For paragraph 1 of Schedule 5 (modifications in relation to appeals) substitute—

(1) Part 5 of the Value Added Tax Act 1994 (appeals)[^f00255] is modified by omitting sections 83A to 84, 85A and 85B.

Transfer of Funds (Information on the Payer) Regulations 2007

176

The Transfer of Funds (Information on the Payer) Regulations 2007[^f00256] are amended as follows.

177

• (1) Regulation 11 (power to impose civil penalties) is amended as follows.

• (2) In paragraph (5)(c) for “12” substitute “12A”.

• (3) In paragraph (5)(d) for “13(1)(b)” substitute “12”.

178

• (1) Regulation 12 (review procedure) is amended as follows.

• (2) For the heading substitute “Appeals against decisions of the Commissioners”.

• (3) In paragraph (1) for “by notice to the Commissioners require them to review that decision” substitute “may appeal to the tribunal in accordance with regulation 12F”.

• (4) For paragraphs (2) to (4) substitute—

(2) The provisions of Part 5 of the Value Added Tax Act 1994 (appeals)[^f00257], subject to the modifications set out in paragraph 2 of Schedule 2 of these Regulations, apply in respect of appeals to a tribunal made under this regulation as they apply in respect of appeals made to the tribunal under section 83 (appeals) of that Act. (3) A tribunal hearing an appeal under paragraph (2) has the power to— (a) quash or vary any decision of the supervisory authority, including the power to reduce any penalty to such amount (including nil) as it thinks proper, and (b) substitute its own decision for any decision quashed on appeal. (4) For the purposes of appeals under this regulation, the meaning of “tribunal” is as defined in section 82 of the Value Added Tax Act 1994.

179

After regulation 12 insert—

(12A) (1) The Commissioners must offer a person (P) a review of a decision that has been notified to P if an appeal lies under regulation 12 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 regulation does not apply to the notification of the conclusions of a review. (12B) (1) The Commissioners must review a decision if— (a) they have offered a review of the decision under regulation 12A, and (b) P notifies the Commissioners 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 tribunal under regulation 12F. (3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 12F in respect of the decision. (12C) (1) If under regulation 12A, the Commissioners have offered P a review of a decision, the Commissioners 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 regulation “relevant period” means— (a) the period of 30 days referred to in regulation 12B(1)(b), or (b) if notice has been given under paragraph (1) that period as extended (or as most recently extended) in accordance with paragraph (2). (12D) (1) This regulation applies if— (a) The Commissioners have offered a review of a decision under regulation 12A, and (b) P does not accept the offer within the time allowed under regulation 12B(1)(b) or 12C(2). (2) The Commissioners must review the decision under regulation 12B if— (a) after the time allowed, P notifies the Commissioners in writing requesting a review out of time, (b) the Commissioners are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) the Commissioners are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply. (3) The Commissioners shall not review a decision if P has appealed to the tribunal under regulation 12F in respect of the decision. (12E) (1) This regulation applies if the Commissioners are required to undertake a review under regulation 12B or 12D. (2) The nature and extent of the review are to be such as appear appropriate to the Commissioners in the circumstances. (3) For the purpose of paragraph (2), the Commissioners must, in particular, have regard to steps taken before the beginning of the review— (a) by the Commissioners 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 the Commissioners 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) The Commissioners 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 the Commissioners and P may agree. (7) In paragraph (6) “relevant date” means— (a) the date the Commissioners received P’s notification accepting the offer of a review (in a case falling within regulation 12A), or (b) the date on which the Commissioners decided to undertake the review (in a case falling within regulation 12D). (8) Where the Commissioners are required to undertake a review but do not give notice of the conclusions within the time period specified in paragraph (6), the review is to be treated as having concluded that the decision is upheld. (9) If paragraph (8) applies, the Commissioners must notify P of the conclusion which the review is treated as having reached. (12F) (1) An appeal under regulation 12 is to be made to the 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 regulation 12C). (2) But that is subject to paragraphs (3) to (5). (3) In a case where the Commissioners are required to undertake a review under regulation 12B— (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 the Commissioners are requested to undertake a review in accordance with regulation 12D— (a) an appeal may not be made— (i) unless the Commissioners have decided whether or not to undertake a review, and (ii) if the Commissioners 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 the Commissioners decide to undertake a review), or (ii) the date on which the Commissioners decide not to undertake a review. (5) In a case where regulation 12E(8) applies, an appeal may be made at any time from the end of the period specified in regulation 12E(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in paragraph (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so. (7) In this regulation “conclusion date” means the date of the document notifying the conclusions of the review.

180

• (1) Regulation 13 (appeals) is amended as follows.

• (2) For paragraphs (1) and (2) substitute—

(1) A payment service provider may appeal from a decision by the Authority under regulation 11(7).

(2) An appeal from a decision by the Authority is to the Financial Services and Markets Tribunal.

• (3) Omit paragraphs (4) and (5).

181

For paragraph 2 of Schedule 2 (modifications in relation to appeals) substitute—

(2) Part 5 of the Value Added Tax Act 1994 (appeals)[^f00258] is modified by omitting sections 83A to 84, 85A and 85B.

Income Tax (Purchased Life Annuities) Regulations 2008

182

The Income Tax (Purchased Life Annuities) Regulations 2008[^f00259] are amended as follows.

183

• (1) Regulation 20 (appeals against decisions of the Commissioners) is amended as follows.

• (2) Omit paragraph (3).

• (3) In paragraph (4)—

• (a) omit “and in regulations made under sections 56B to 56D of that Act”;

• (b) for “the Special Commissioners must, on appeal to them,” substitute “on an appeal that is notified to the tribunal, the tribunal must”; and

• (c) omit “they are”.

The Serious Organised Crime and Police Act 2005 and Serious Crime Act 2007 (Consequential and Supplementary Amendments to Secondary Legislation) Order 2008

184

Omit paragraph 4 of the Schedule to the Serious Organised Crime and Police Act 2005 and Serious Crime Act 2007 (Consequential and Supplementary Amendments to Secondary Legislation) Order 2008[^f00260].

Appeals (Excluded Decisions) Order 2008

185

Omit article 2(c) of the Appeals (Excluded Decisions) Order 2008[^f00261].

The Transfer of Tribunal Functions Order 2008

186

In the Transfer of Tribunal Functions Order 2008[^f00262], in paragraph 191 of Schedule 3, omit sub-paragraphs (2) to (7).

Revocations

187

The following instruments are revoked—

• (a) The Pensions Increase (Compensation to Clerks to General Commissioners) Regulations 1973[^f00263].

• (b) The Clerks to General Commissioners (Compensation) Regulations 1973[^f00264].

• (c) The Value Added Tax Tribunals Rules 1986[^f00265].

• (d) The Value Added Tax Tribunals Appeal Order 1986[^f00266].

• (e) The Special Commissioners (Jurisdiction and Procedure) Regulations 1994[^f00267].

• (f) The General Commissioners (Jurisdiction and Procedure) Regulations 1994[^f00268].

• (g) The Value Added Tax Tribunals Appeals (Northern Ireland) Order 1994[^f00269].

• (h) The Retirement Age of General Commissioners Order 1995[^f00270].

• (i) The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999[^f00271].

• (j) The General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999[^f00272].

• (k) The Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999[^f00273].

• (l) The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000[^f00274].

• (m) The General Commissioners of Income Tax (Costs) Regulations 2001[^f00275].

• (n) Social Security Contributions (Decisions and Appeals) (Amendment) Regulations 2001[^f00276].

• (o) The Referrals to the Special Commissioners Regulations 2001[^f00277].

• (p) The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2002[^f00278].

• (q) The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003[^f00279].

• (r) Stamp Duty Land Tax (Appeals) Regulations 2004[^f00280].

• (s) The General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005[^f00281].

• (t) The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005[^f00282].

• (u) The Taxes Management Act 1970 (Modifications to Schedule 3 for Pensions Scheme Appeals) Order 2005[^f00283].

• (v) The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007[^f00284].

SCHEDULE 3 — Transitional and Saving Provisions

General

1

• (1) In this Schedule—

• “commencement date” means the date on which this Order comes into force;

• “enactment” includes subordinate legislation (within the meaning of the Interpretation Act 1978[^f00285]);

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

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

• (2) For the purposes of this Schedule there are “current proceedings” if, before the commencement date—

• (a) any party has served notice on an existing tribunal for the purpose of beginning proceedings before the existing tribunal, and

• (b) the existing tribunal has not concluded proceedings arising by virtue of that notice.

Former VAT and duties tribunals matters (except VAT)

2

• (1) This paragraph applies in relation to the following decisions—

• (a) any relevant decision which HMRC notify before the commencement date, unless—

• (i) the period to require a review of the decision has expired before that date, or

• (ii) a review of the decision has been required before that date;

• (b) any relevant review decision which HMRC notify before the commencement date unless—

• (i) the period to serve notice of appeal against the decision on an existing tribunal has expired before that date, or

• (ii) notice of appeal against the decision has been served on an existing tribunal before that date.

• (2) On and after the commencement date, the following enactments continue to apply (subject to sub-paragraphs (3) and (4)) as they applied immediately before that date—

• (a) the review and appeal provisions,

• (b) rule 4(2) of the Value Added Tax Tribunals Rules 1986[^f00286], and

• (c) any other enactments that apply in relation to relevant decisions or relevant review decisions.

• (3) Those enactments apply subject to Tribunal Procedure Rules.

• (4) Any reference to an existing tribunal is to be substituted with a reference to the tribunal.

• (5) Any time period which has started to run before the commencement date and has not expired will continue to apply.

• (6) In this paragraph—

• “relevant decision” means a decision to which a review and appeal provision applies (apart from a relevant review decision);

• “relevant review decision” means a decision—that is made on a review of a relevant decision, andto which a review and appeal provision applies,and includes a relevant decision that is treated as having been confirmed under a review and appeal provision.

• “review and appeal provisions” means—sections 14 to 16 of the Finance Act 1994[^f00287],sections 59 and 60 of the Finance Act 1994[^f00288],sections 54 to 56 of the Finance Act 1996[^f00289],paragraphs 121 to 123 of Schedule 6 to the Finance Act 2000[^f00290],sections 40 to 42 of the Finance Act 2001[^f00291],sections 33 to 37 of the Finance Act 2003[^f00292],regulations 9 to 13 of the Export (Penalty) Regulations 2003[^f00293],regulations 4 to 7 of the Control of Cash (Penalties) Regulations 2007[^f00294], regulations 94 to 100 of the Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, and...

3

• (1) This paragraph applies in relation to a relevant decision if, before the commencement date—

• (a) HMRC have notified the relevant decision, and

• (b) a review of the decision has begun under a review and appeal provision (whether or not a relevant review decision has been notified).

• (2) On and after the commencement date the following enactments continue to apply (subject to sub-paragraphs (3) and (4)), as they applied immediately before that date—

• (a) the review and appeal provisions,

• (b) rule 4(2) of the VAT Tribunals Rules 1986, and

• (c) any other enactments that apply in relation to relevant decisions or relevant review decisions.

• (3) Those enactments apply subject to Tribunal Procedure Rules.

• (4) Any reference to an existing tribunal is to be substituted with a reference to the tribunal.

• (5) Any time period which has started to run before the commencement date and has not expired will continue to apply.

• (6) On and after the commencement date, no notification offering or requiring a review may be given under any review and appeal provision or any other enactments that are applicable to the decision as they apply after that date.

• (7) In this paragraph “review and appeal provision”, “relevant decision” and “relevant review decision” have the same meaning as in paragraph 2.

Former VAT and duties tribunals matters: VAT

4

• (1) This paragraph applies if, before the commencement date—

• (a) HMRC have notified a decision relating to a matter to which section 83 of the Value Added Tax Act 1994[^f00297] applies, and

• (b) no party has served notice on a VAT and duties tribunal for the purpose of beginning proceedings before such a tribunal in relation to that decision.

• (2) On and after the commencement date, the following enactments continue to apply (subject to sub-paragraphs (3) and (4)) as they applied immediately before that date—

• (a) the Value Added Tax Act 1994,

• (b) rule 4(2) of the VAT Tribunals Rules 1986, and

• (c) any other enactments that are applicable to the decision.

• (3) Those enactments apply subject to Tribunal Procedure Rules.

• (4) Any reference to an existing tribunal is to be substituted with a reference to the tribunal.

• (5) Any time period which has started to run before the commencement date and has not expired will continue to apply.

Matters formerly heard by existing tribunals (except VAT and duties tribunals)

5

• (1) This paragraph applies if, before the commencement date—

• (a) a notice of appeal has been given to HMRC; but

• (b) no party has served notice on an existing tribunal for the purpose of beginning proceedings before the existing tribunal in relation to that appeal.

• (2) Where the date on which a review is required or offered falls on or before 31 March 2010, the period for HMRC to give notice of their conclusions for the purposes of the relevant provision is to be 90 days (but without prejudice to any power to agree to a different period).

• (3) In this paragraph—

• “review” means a review under—section 49B or 49C of the Taxes Management Act 1970[^f00298], orany other enactment which, as amended by this Order, contains provisions corresponding to section 49B or 49C for review to be required or offered;

• “relevant provision” means—in the case of a review under section 49B or 49C of the Taxes Management Act 1970, section 49E(6) of that Act, orin the case of a review under any other enactment amended by this Order, the provision that corresponds to section 49E(6) of the Taxes Management Act 1970 in relation to that review.

Current proceedings

6

Any current proceedings are to continue on and after the commencement date as proceedings before the tribunal.

7

• (1) This paragraph applies to current proceedings that are continued before the tribunal by virtue of paragraph 6.

• (2) Where a hearing before an existing tribunal (except for the Commissioners for the general purposes of the income tax) began before the commencement date but was not completed by that date, the tribunal must be comprised for the continuation of that hearing of the person or persons who began it.

• (3) The tribunal may give any direction to ensure that proceedings are dealt with fairly and justly and, in particular, may—

• (a) apply any provision in procedural rules which applied to the proceedings before the commencement date; or

• (b) disapply any provision of Tribunal Procedure Rules.

• (4) In sub-paragraph (3) “procedural rules” means any provision (whether called rules or not) regulating practice or procedure before an existing tribunal.

• (5) Any direction or order made or given in proceedings which is in force immediately before the commencement date remains in force on and after that date as if it were a direction or order of the tribunal relating to proceedings before that tribunal.

• (6) A time period which has started to run before the commencement date and which has not expired will continue to apply.

• (7) An order for costs may only be made if, and to the extent that, an order could have been made before the commencement date (on the assumption, in the case of costs actually incurred after that date, that they had been incurred before that date).

Cases to be remitted by courts

8

Any case to be remitted by a court on or after the commencement date in relation to an existing tribunal shall be remitted to the tribunal.

Decisions of VAT and duties tribunals and courts: interest and payment

9

• (1) This paragraph applies in relation to any decision of a VAT and duties tribunal made before the commencement date.

• (2) On and after that date, the following provisions continue to apply as they applied immediately before that date—

• (a) section 84(8) of the Value Added Tax Act 1994 (VAT),

• (b) section 60(6) to (8) of the Finance Act 1994[^f00299] (insurance premium tax),

• (c) paragraphs 8 and 10 of Schedule 6 to the Finance Act 1994 (air passenger duty),

• (d) section 56(3) to (5) of the Finance Act 1996[^f00300] (landfill tax),

• (e) paragraph 123(4) to (6) of Schedule 6 to the Finance Act 2000[^f00301] (climate change levy),

• (f) section 42(4) to (6) of the Finance Act 2001[^f00302] (aggregates levy),

• (g) paragraph 14(4) of Schedule 3 to the Finance Act 2001 (excise and customs).

10

• (1) This paragraph applies if an appeal from a decision of a VAT and duties tribunal, or from a court, is made before the commencement date.

• (2) Section 85B[^f00303] of the Value Added Tax Act 1994 does not apply in relation to that decision.

Decisions of existing tribunals: rights of appeal, reviews and irregularities

11

• (1) This paragraph applies to a decision of an existing tribunal if, immediately before the commencement date—

• (a) an appeal lies to a court from that decision,

• (b) an application may be or has been made to an existing tribunal seeking a review of that decision, or

• (c) the existing tribunal wishes to correct an irregularity.

• (2) Except as provided for in sub-paragraph (3), on and after the commencement date such rights of appeal shall lie from the decision as would lie from a decision of the First-tier Tribunal made on or after that date.

• (3) Subject to the modifications specified in sub-paragraphs (4) and (5) the following enactments continue to apply for the purposes of a case to be stated, a review, or for correcting an irregularity in respect of any decision of the Commissioners for the general purposes of the income tax made before the commencement date, as if the amendments in this Order had not been made—

• (a) sections 56 and 58 of the Taxes Management Act 1970[^f00304],

• (b) regulations 17 and 20 to 24 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994[^f00305], and

• (c) the General Commissioners of Income Tax (Costs) Regulations 2001[^f00306].

• (4) Section 56(6) of the Taxes Management Act 1970[^f00307] is modified so that for “the Commissioners” there is substituted “the tribunal”.

• (5) Section 58 of the Taxes Management Act 1970[^f00308] is modified as follows—

• (a) omit subsection (2B); and

• (b) in subsection (2C) omit “or on an appeal under section 56A of this Act”.

• (6) In article 4 of the Tribunals, Courts and Enforcement Act 2007 (Commencement No. 6 and Transitional Provisions) Order 2008[^f00309]—

• (a) for “section 56 of the 1970 Act (statement of case for opinion of the High Court)” substitute “sections 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)”; and

• (b) after “commenced” insert “, and the amendments to the 1970 Act and the revocation of the General Commissioners (Jurisdiction and Procedure) Regulations 1994[^f00310], the General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999[^f00311], the General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005[^f00312] and the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007[^f00313] (as they relate to the General Commissioners) in the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 had not been made”.

Existing tribunals – staff

12

Staff appointed to the existing tribunals (except to the Commissioners for the general purposes of the income tax) before the commencement date are, on and after that date, to be treated, for the purpose of any enactment, as if they had been appointed by the Lord Chancellor under section 40(1) of the Tribunals, Courts and Enforcement Act 2007 (tribunal staff and services)[^f00314].

Transitional: general

13

• (1) In so far as appropriate in consequence of this Order, a reference in an enactment, instrument or other document to an existing tribunal, or a member or official of an existing tribunal (however expressed) is to be taken to be a reference to the tribunal.

• (2) Sub-paragraph (1) does not apply to any reference that is amended by Schedule 1 or 2.

Signed

Signed by authority of the Lord Chancellor

Bridget Prentice — Parliamentary Under-Secretary of State — Ministry of Justice — 18th January 2009

Tony Cunningham — Bob Blizzard — Two of the Lords Commissioners of Her Majesty’s Treasury — 14th January 2009

Explanatory note

(This note is not part of the Order)

EXPLANATORY NOTE

This Order comes into force on 1st April 2009. It abolishes the Special Commissioners for the special purposes of the Income Tax Acts, the VAT and Duties Tribunal, the tribunal established under section 706 of the Income and Corporation Taxes Act 1988 (c. 1) and the tribunal established under section 704 of the Income Tax Act 2007 (c. 3), transfers their functions to the new tribunal system established under section 3 of the Tribunals, Courts and Enforcement Act 2007 (c. 15), and makes consequential changes including a large number of amendments to references to existing tribunals.

This Order provides for a review of appealable decisions made in the following regimes: income tax, corporation tax, capital gains tax, PAYE, National Insurance Contributions, statutory payments, child trust fund (tax appeals), student loans, inheritance tax, petroleum revenue tax, certain stamp duty penalties, stamp duty reserve tax, stamp duty land tax, VAT, customs duties, excise duties, insurance premium tax, landfill tax, aggregates levy, climate change levy and decisions associated with money laundering provisions.

Article 1 provides for citation and commencement.

Article 2 defines the existing tribunals to which the Order applies.

Article 3 and Schedules 1 and 2 provide for numerous amendments to existing primary and secondary legislation. The amendments transfer the functions of the existing tribunals, provide for a new optional review procedure before a matter is considered by a tribunal and make consequential changes. Schedule 1 relates to primary legislation and Schedule 2 relates to secondary legislation.

To a great extent the transfer is effected by the replacement of references to the existing tribunals with references to the tribunal to which the functions are being transferred. Schedules 1 and 2 delete provisions relating to the existing tribunals where the effects of those provisions are or will be provided for in the Tribunals, Courts and Enforcement Act 2007 (“the 2007 Act”) or in Tribunal Procedure Rules made under that Act.

The new review provisions in Schedules 1 and 2 fall into three main categories.

First, amendments to the direct tax procedures have been made to the Taxes Management Act 1970 (c. 9). The provision for reviews is set out in new sections 49A to 49H of that Act. This model is also followed for the review provisions in other direct taxes such as petroleum revenue tax and stamp duty land tax.

Second, amendments to Part 1 of the Finance Act 1994 (c. 9) provide for an optional review of customs and excise decisions rather than the present mandatory review for most of these decisions. The present arrangements will remain for restoration decisions (under section 152(b) of the Customs and Excise Management Act 1979 (c. 2)).

Third, the amendments to the Value Added Tax Act 1994 (c. 23) include new review provisions for VAT. This model has also been applied to other indirect taxes and in relation to decisions associated with money laundering provisions.

Article 4 abolishes the existing tribunals defined in article 2 with the exception of the Commissioners for the general purposes of the income tax. The abolition of the General Commissioners is provided for by the 2007 Act and the Tribunals Courts and Enforcement Act 2007 (Commencement No. 6 and Transitional Provisions) Order 2008 ([S.I. 2008/2696](https://www.legislation.gov.uk/uksi/2008/2696)) from 1st April 2009.

Article 5 provides for the transfer of members of existing tribunals to the new tribunals (apart from the Commissioners for the general purposes of the income tax).

Article 6 and Schedule 3 make transitional and saving provisions for the treatment of cases which would previously have been dealt with by the existing tribunals from which the functions are transferred following the coming into force of this Order.

Any time limits which have already started will continue to run and all appeals made after 1st April 2009 will be to the new tribunals. Cases remitted by a court on or after 1st April 2009 will be remitted to the new tribunal.

Paragraph 13 of Schedule 3 is a general saving provision that references in any enactment (other than in Schedules 1 and 2 to this Order) to an existing tribunal or its members are to be taken as a reference to the tribunal.

Full Impact Assessments of the effect that this instrument will have on the costs of business and the voluntary sector are available at http://www.hmrc.gov.uk/ria/index.htm and at http://www.financeandtaxtribunals.gov.uk/taxAppealsModernisation.htm and are annexed to the Explanatory Memorandum which is available alongside the instrument on the OPSI website.

Footnotes

[^f00001]: 2007 c. 15.

[^f00002]: 2008 c. 9.

[^f00003]: 1970 c. 9. Sections 4 and 4A were substituted by section 127 of, and paragraphs 1 and 8 of Schedule 22 to, the Finance Act 1984 (c. 43).

[^f00004]: 1994 c. 23.

[^f00005]: 1988 c. 1.

[^f00006]: 2007 c. 3. This tribunal was added to the list of tribunals in Schedule 6 of the Tribunals, Courts and Enforcement Act 2007 by article 2 of S.I. 2008/2833.

[^f00007]: 1994 c. 23.

[^f00008]: 1988 c. 1.

[^f00009]: 2007 c. 3.

[^f00010]: type=start slip=2010-10-01 time=1287564079016(54 & 55 Vict. Chapter 39).type=end slip=2010-10-01 time=1287564079016

[^f00011]: Section 13 was substituted by paragraph 2 of Schedule 12 to the Finance Act 1999 (c. 16).

[^f00012]: Sections 13A and 13B were inserted by section 109(3) of, and paragraph 2 of Schedule 12 to, the Finance Act 1999 (c. 16).

[^f00013]: 1970 c. 9.

[^f00014]: Section 4A was inserted by section 127 of, and paragraph 1 of Schedule 22 to, the Finance Act 1984 (c. 43)

[^f00015]: Section 12B was inserted by sections 196 and 199 of, and paragraph 3 of Schedule 19 to, the Finance Act 1994 (c. 9). Subsection (4) was amended by sections 103(7) and 105(6) of the Finance Act 1995 (c. 4).

[^f00016]: Section 19A was inserted by sections 187 and 199 of the Finance Act 1994. Subsections (5), (9) and (10) were amended by paragraph 3(2) of, and Schedule 19 to, the Finance Act 1996 (c. 8). Subsection (11) was substituted by paragraph 2 of Schedule 22 to the Finance Act 1996.

[^f00017]: Section 20 was substituted by Schedule 6 to the Finance Act 1976 (c. 40). Subsections (7AB), (7AC) and (8G) and (8H) were inserted by section 255 of the Finance Act 1994. Subsections (8A) and (8B) were inserted by section 126(3) and (6) of the Finance Act 1988 (c. 39).

[^f00018]: Section 20B was inserted by Schedule 6 to the Finance Act 1976. Subsection (1B) was inserted by section 144 of the Finance Act 1989 (c. 26).

[^f00019]: Section 20BB was inserted by section 145 of the Finance Act 1989.

[^f00020]: Sections 28ZA to 28ZE were inserted by section 88 of, and paragraph 6 of and Schedule 29 to, the Finance Act 2001(c. 9).

[^f00021]: Sections 28A and 28B were substituted by paragraph 8 of Schedule 29 to the Finance Act 2001 (c. 9).

[^f00022]: Sections 31 to 31D were substituted for section 31 by paragraph 11 of Schedule 29 to the Finance Act 2001.

[^f00023]: Section 33(4) was substituted by S.I. 1994/1813.

[^f00024]: Section 33A was inserted by sections 196 and 199 of, and paragraph 9 of Schedule 19 to, the Finance Act 1994 (c. 9).

[^f00025]: Section 50 has been relevantly amended as follows. Subsections (1) to (5), and part of subsection (6), were repealed by S.I. 1994/1813. Subsections (6) and (7) were substituted by paragraph 17(1) of Schedule 19 to the Finance Act 1994 (c. 9). Parts of subsections (6) and (7) were repealed by the relevant entries in Part 2(13) of Schedule 33 to the Finance Act 2001 (c. 9). Subsection (7A) was inserted by paragraph 7 of Schedule 19 to the Finance Act 1994, and amended by paragraph 30 of Schedule 29 to the Finance Act 2001. Subsection (8) was inserted by section 67(2) and (3) of the Finance (No. 2) Act 1975 (c. 45) and amended by paragraph 17 of Schedule 19 to the Finance Act 1994. Paragraph 17 of that Schedule also inserted subsection (9), and paragraph 30 of Schedule 29 to the Finance Act 2001 amended that subsection.

[^f00026]: Section 55 has been relevantly amended as follows. It was substituted by section 45 of the Finance (No 2) Act 1975 (c. 45). Subsection (3A) was inserted by section 68(2) to (4) of the Finance Act 1982 (c. 39). Subsection (6) was amended by S.I. 1994/1815. Subsection (6A) was inserted by paragraph 8 of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1). Subsection (7) was amended by section 104(2) and (4) of the Finance Act 1990 (c. 29). Subsection (10B) was inserted by section 88 of, and paragraph 31 of Schedule 29 to, the Finance Act 2001 (c. 9).

[^f00027]: Section 56A was substituted by S.I. 1994/1813. Sections 56B to 56D were inserted by paragraphs 1 and 4 of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48).

[^f00028]: Section 57(3)(c) has been amended by paragraph 8 of Schedule 22 to the Finance Act 1996 (c. 8).

[^f00029]: Section 59C was inserted by sections 194 and 199 of the Finance Act 1994 (c. 9).

[^f00030]: Section 59DA was inserted by paragraph 29 of Schedule 19 to the Finance Act 1998 (c. 36).

[^f00031]: Section 93 was substituted by sections 196 and 199 of, and paragraph 25 of Schedule 19 to, the Finance Act 1994 (c. 9).

[^f00032]: Section 93A was inserted by sections 196 and 199 of, and paragraph 25 of Schedule 19 to, the Finance Act 1994. Subsections (3) and (7) were amended by section 123(8) to (11) of the Finance Act 1996 (c. 8).

[^f00033]: Section 97AA was inserted by sections 196 and 199 of, and paragraph 29 of Schedule 19 to, the Finance Act 1994.

[^f00034]: Section 98B was inserted by paragraphs 3 and 5 of Schedule 11 to the Finance Act 1990 (c. 29) and subsection (2B) was substituted by sections 196, 199 and paragraph 30 of Schedule 19 to the Finance Act 1994.

[^f00035]: Sections 100B and 100C were inserted by section 167 to the Finance Act 1989 (c. 26). Section 100B(2) was amended by sections 196 and 199 of, and paragraph 31 of Schedule 19 to, the Finance Act 1994.

[^f00036]: Section 101 was substituted by paragraph 39 of, and Schedule 19 to, the Finance Act 1998 (c. 36).

[^f00037]: Section 103 was substituted by section 169 to the Finance Act 1989 (c. 26).

[^f00038]: Schedule 1A was inserted by sections 196 and 199 of, and paragraph 35 of Schedule 19 to, the Finance Act 1994 (c. 9).

[^f00039]: Paragraph 2A was inserted by section 107(11) of, and paragraph 2 of Schedule 20 to, the Finance Act 1995 (c. 4).

[^f00040]: Paragraph 6A was inserted by paragraph 142 of Schedule 19 to the Finance Act 1998 (c. 26).

[^f00041]: Paragraph 7 was substituted by section 88 of, and paragraph 10 of Schedule 29 to, the Finance Act 2001 (c. 9).

[^f00042]: Paragraph 9(3) was amended and sub-paragraph (5) inserted by paragraph 10 of Schedule 19 to the Finance Act 1996 (c. 8).

[^f00043]: Schedule 3A was inserted by paragraph 2 of Schedule 28 to the Finance Act 1995 (c. 4).

[^f00044]: 1971 c.23. Schedule 1A was inserted by paragraph 31 of Schedule 10 to the Courts and Legal Services Act 1990 (c. 41).

[^f00045]: 1973 c. 51.

[^f00046]: 1975 c. 7.

[^f00047]: 1975 c. 22.

[^f00048]: Paragraph 1 has been relevantly amended as follows. The entry relating to 100C was substituted by section 109 of the Finance Act 1991 (c. 31) and the entries relating to sections 46A and 56A to D were inserted by paragraph 6 of schedule 16 to the Finance Act 1992 (c. 20).

[^f00049]: Paragraph 8(1) was amended by section 187(1) of the Finance Act 1993 (c. 34).

[^f00050]: Paragraph 14 was amended by section 130 of the Finance Act 1976 (c. 40).

[^f00051]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00052]: Sub-paragraph (1) of paragraph 8 was amended by regulation 2(1) of, and paragraph 19 of Schedule 1 to, S.I. 1994/1813.

[^f00053]: Paragraph 9 was inserted by section 40(1) of the Finance Act 1983 (c. 28).

[^f00054]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Order.

[^f00055]: 1975 c. 24. In part 3 the entry relating to the “Chairman of the tribunal constituted under section 706 of the Income and Corporation Taxes Act 1988” was amended by paragraph 267 of Schedule 1 to the Income Tax Act 2007 (c. 3).

[^f00056]: 1975 c. 25.

[^f00057]: 1979 c. 2.

[^f00058]: Subsection (4B) was inserted by paragraph 5 of Schedule 6 to the Finance Act 1997 (c. 16).

[^f00059]: Section 170A was inserted by section 3 of, and paragraph 8 of Schedule 2 to, the Finance (No 2) Act 1992 (c. 48) and amended by the Finance Act 1994 (c. 9).

[^f00060]: 1979 c. 7.

[^f00061]: Section 7C was inserted by section 2(1) of the Finance Act 2006 (c. 25).

[^f00062]: 1980 c. 48.

[^f00063]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00064]: 1981 c. 63.

[^f00065]: Inserted by section 8 of, and Part 1 of Schedule 1 to, the Finance Act 2007 (c. 11).

[^f00066]: Inserted by paragraph 11(5) of Schedule 3 to the Finance Act 2007.

[^f00067]: Inserted by paragraphs 1 and 10 of Schedule 2 to the Finance Act 2000 (c. 17).

[^f00068]: 1982 c.39.

[^f00069]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00070]: 1984 c. 43.

[^f00071]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00072]: 1984 c. 51.

[^f00073]: Sections 35A and 79A were inserted by paragraph 8 of Schedule 25 to the Finance Act 1998 (c. 36).

[^f00074]: Section 54A was inserted by section 96 of, and paragraph 1 of Schedule 7 to, the Finance (No 2) Act 1987 (c. 51).

[^f00075]: Sections 219A and 219B were inserted by section 106 of the Finance Act 1999 (c. 16).

[^f00076]: Subsections (4), (4A) and (4B) were substituted for subsection (4) by section 200(1) and (3) of the Finance Act 1993 (c. 34).

[^f00077]: Section 245A was inserted by section 106 of the Finance Act 1999 (c. 16).

[^f00078]: 1987 c.16.

[^f00079]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00080]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00081]: 1988 c. 1.

[^f00082]: Section 376A was inserted by section 142(2) of the Finance Act 1994 (c. 9).

[^f00083]: Section 378(3) was amended by section 38(8) of, and paragraphs 13 and 18(5) of Schedule 4 and Part III(7) of Schedule 20 to, the Finance Act 1999 (c. 16).

[^f00084]: Section 444A was inserted by paragraphs 4 and 7 of Schedule 9 to the Finance Act 1990 (c. 29).

[^f00085]: Sections 444AZA and 444AZB were inserted by S.I. 2008/381.

[^f00086]: Section 444AED was inserted by section 40 of, and paragraph 8(1) of Schedule 9 to, the Finance Act 2007 (c. 11).

[^f00087]: Sections 461A(8) and 461C(5) were substituted by S.I. 2001/3629.

[^f00088]: Section 506C was inserted by section 54 of the Finance Act 2006 (c. 25).

[^f00089]: Section 552A was inserted by section 87 of the Finance Act 1998 (c. 36).

[^f00092]: Section 751B was inserted by section 48 of, and paragraph 5 of Schedule 15 to, the Finance Act 2007 (c. 11).

[^f00093]: Section 754 (3B) was inserted by paragraph 9 of Schedule 17 to the Finance Act 1998 (c. 36).

[^f00094]: Paragraph 5 of Schedule 9 was repealed by section 722 of, and paragraphs 1 and 112 of Schedule 6 to, the Income Tax (Earnings and Pensions) Act 2003 (c. 1) except so far as relating to profit sharing schemes (see paragraph 71 of Schedule 7 to that Act).

[^f00095]: Schedule 28AA was inserted by section 108(2) of, and Schedule 16 to, the Finance Act 1998 (c. 36).

[^f00096]: 1988 c. 39.

[^f00097]: 1989 c. 26.

[^f00098]: Section 182 has been amended. Subsection (2A) was inserted by paragraph 9 of Schedule 6 to the Social Security Contributions (Transfer of Functions) Act 1999 (c. 2) and amended by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002 (c. 21) and section 53 of, and paragraph 1 of Schedule 7 to, the Employment Act 2002 (c. 22). Subsection (2ZA) was substituted for section (2AA) by section 59 of, and paragraph 11(1) and (4) of Schedule 5 to, the Tax Credits Act 2002. Subsection 2ZB was inserted by section 18 of the Child Trust Funds Act 2004 (c. 6).

[^f00099]: 1990 c. 41.

[^f00100]: 1992 c. 4.

[^f00101]: Paragraph 3B was inserted by section 77(2) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00102]: 1992 c. 5.

[^f00103]: Section 121D was inserted by section 64 of the Social Security Act 1998 (c. 14). Subsections (3), (5) and (6) were amended by section 5 of, and paragraph 11 of Schedule 5 to, the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).

[^f00104]: Schedule 3A was inserted by section 133(2) of the Health and Social Care Act 2008 (c. 14).

[^f00105]: 1992 c. 7.

[^f00106]: Inserted by section 81 of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00107]: 1992 c. 8 as amended by Schedule 4 to S.I. 1999/671.

[^f00108]: Section 115C was inserted by article 60 of S.I. 1998/1506 (N.I. 10) and amended by Schedule 4 to S.I. 1999/671.

[^f00109]: 1992 c. 12.

[^f00110]: Section 211ZA was inserted by section 170 of, and paragraph 21 of Schedule 33 to, the Finance Act 2003 (c. 14).

[^f00111]: Sections 261B and 261C were inserted by section 1027 of, and paragraphs 294 and 329 of Schedule 1 to, the Income Tax Act 2007 (c. 3).

[^f00112]: 1992 c. 48.

[^f00113]: 1992 c. 53. Paragraph 39 was amended by paragraph 351 of Part 2 of Schedule 1 to the Income Tax Act 2007 (c. 1). Paragraph 44 was substituted by paragraph 12 of Schedule 14 to the Value Added Tax Act 1994 (c. 23). Paragraph 63 was substituted by section 7(7) of the Finance Act 1994 (c. 9) and amended by paragraph 12 of Schedule 14 to the Value Added Tax Act 1994 (c. 23).

[^f00114]: 1993 c. 8.

[^f00115]: 1993 c. 34.

[^f00116]: Schedule 20A was inserted by section 107 of, and Schedule 33 to, the Finance Act 2008 (c. 9).

[^f00117]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00118]: 1994 c. 9.

[^f00119]: Section 7 was amended by section 100 of, and paragraph 13 of Schedule 14 and Schedule 15 to, the Value Added Tax Act 1994 (c. 23).

[^f00120]: Section 14 was amended by section 20(4) and (5) of the Finance Act 1995 (c. 4), paragraph 1(2) of Schedule 6 to the Finance Act 1997 (c. 16), paragraph 10 of Schedule 2 to the Finance Act 1998 (c. 36), section 130(1) and (4) of the Finance Act 1999 (c. 16), section 4(1) and 21 of, and paragraph 4(1) and (4) of Schedule 1 to, the Finance Act 2002 (c. 23), section 4(4) of the Finance Act 2004 (c. 12) and paragraphs 33 and 36 of Part 2 of Schedule 6 to the Finance Act 2008 (c. 9).

[^f00121]: Section 16 has been amended. Subsection (3A) was inserted by paragraph 11 of Schedule 2 to the Finance Act 1998 (c. 36) and subsection (8) was amended and subsections (9) and (10) were inserted by section 16(3) and (4) of the Finance Act 1995 (c. 4).

[^f00122]: 1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.

[^f00123]: Section 59 was amended by paragraphs 5(3) and (4) of Schedule 5 to the Finance Act 1995 (c. 4).

[^f00124]: 1996 c. 8.

[^f00125]: 1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.

[^f00126]: Paragraphs 14A to 14I were inserted by paragraph 75 of this Schedule.

[^f00127]: 1994 c. 22.

[^f00128]: Section 7B was inserted by section 19(1) of, and paragraphs 1 and 5 of Schedule 5 to, the Finance Act 2002 (c. 23).

[^f00129]: 1994 c. 23.

[^f00130]: Section 83 has been amended by section 31(3) of, and paragraph 12 of Schedule 3 to, the Finance Act 1996 (c. 8), sections 45(2), 46(3) and 47(7) of the Finance Act 1997 (c. 16), paragraphs 3 and 6 of Schedule 2 to the Finance Act 1999 (c. 16), section 137 of the Finance Act 2000 (c. 17), sections 23(2) and 24(4)(b) of the Finance Act 2002 (c. 23), sections 17 and 18(2) of the Finance Act 2003 (c. 14), section 22(3) of, and paragraph 4 of Part 2 of Schedule 2 to, the Finance Act 2004 (c. 12), section 5 of the Finance (No 2) Act 2005 (c. 22), section 21 of the Finance Act 2006 (c. 25), section 93(8) of the Finance Act 2007 (c. 11), article 2 of S.I. 1997/2542, regulation 17 of S.I. 2001/3641, paragraph 1(1) of Schedule 2 to S.I. 2003/3075, paragraph 1 of Schedule 6 to S.I. 2007/2157 and article 3 of S.I. 2008/1146.

[^f00131]: Section 84 has been amended by sections 31 and 162 of, and Part VI of Schedule 29 to, the Finance Act 1995 (c. 4), section 31(4) of the Finance Act 1996 (c. 8), sections 31(3) and 45(3) of the Finance Act 1997 (c. 36), paragraph 4 of Schedule 2 to the Finance Act 1999 (c. 16), section 23(3) of the Finance Act 2002 (c. 23), section 17(7) and 18(3) of the Finance Act 2003 (c. 14), paragraph 5 of Schedule 2 to the Finance Act 2004 (c. 12), sections 21(1) and (5) of the Finance Act 2006 (c. 25), section 93(9) of the Finance Act 2007 (c. 11) and article 3(1) of 2008/1146.

[^f00132]: 1996 c. 8.

[^f00133]: 1995 c. 4.

[^f00134]: 1996 c. 8.

[^f00135]: Section 54 was amended by S.I. 1996/1529.

[^f00136]: 1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.

[^f00137]: Section 197(2) has been amended by paragraph 21 of Schedule 5 to the Finance Act 1997 (c. 16), section 130(3) and (4) of, and Schedule 20 to, the Finance Act 1999 (c. 16), paragraph 6 of Schedule 7 to the Finance Act 2000 (c. 17), section 49(2) of, and paragraph 18(1) of Schedule 3 to, the Finance Act 2001 (c. 9) and section 132(2) of the Finance Act 2002 (c. 23).

[^f00138]: 1997 c. 16.

[^f00139]: 1997 c. 58.

[^f00140]: 1998 c. 14.

[^f00141]: Section 10A was inserted by paragraph 24 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 (c. 2).

[^f00142]: Section 24A was inserted by paragraph 33 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc) Act 1999 and subsection (2)(c) was amended by paragraph 160 of S.I. 2008/2833.

[^f00143]: 1998 c. 36.

[^f00144]: Paragraph 27(5) was amended by paragraph 38(4) of Schedule 29 to the Finance Act 2001 (c. 9).

[^f00145]: Paragraphs 31A to 31D inserted by section 88 and paragraph 7 of Schedule 29 to the Finance Act 2001 and amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.

[^f00146]: Paragraph 33 was amended by paragraph 68 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005.

[^f00147]: Paragraph 89 was repealed by Part 5(5) of Schedule 27 to the Finance Act 2007 (c. 11).

[^f00148]: 1999 c. 2.

[^f00149]: Section 10 was amended by section 77(6) of the Child Support, Pensions and Social Security Act 2000 (c. 19).

[^f00150]: Subsection (2)(a) was amended by section 9(4) of the Employment Act 2002 (c. 22) and paragraph 57 of Schedule 1 to the Work and Families Act 2006 (c. 18).

[^f00151]: Section 13(1) was amended by S.I. 1999/678.

[^f00152]: 1999 c. 16.

[^f00153]: 1970 c. 9. Sections 49A to 49I were inserted by paragraph 30 of Schedule 1 to this Order.

[^f00154]: 1999 c. 30. Subsections (4) and (5) were amended by article 15(3)(c) and (d) of S.I. 2006/745.

[^f00155]: 2000 c. 17.

[^f00156]: 1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.

[^f00157]: 2000 c. 36.

[^f00158]: 2001 c .2.

[^f00159]: 2001 c. 9.

[^f00160]: 1994 c. 23. Section 85B was inserted by paragraph 223 of this Schedule.

[^f00161]: 2002 c. 21.

[^f00162]: Section 63 was amended by paragraph 191 of Schedule 3 to S.I. 2008/2833.

[^f00163]: 2002 c. 22.

[^f00164]: 2002 c. 23.

[^f00165]: Paragraph 88 was amended by regulation 3(2) of, and paragraphs 9 and 13 of Schedule 2 to, S.I. 2007/3186.

[^f00166]: 2002 c. 26. The entries relating to the General Commissioner and VAT tribunals in Schedules 1 and 6 were amended by paragraphs 122(5) and 126(5) of Schedule 5 to the Constitutional Reform Act 2005 (c. 4).

[^f00167]: Section 9B was inserted by section 125 of the Constitutional Reform Act 2005.

[^f00168]: 2002 c. 29.

[^f00169]: 2003 c. 1.

[^f00170]: Section 43 was repealed by section 25 of, and paragraphs 2 and 23 of Schedule 7 to, the Finance Act 2008 (c. 9).

[^f00171]: Paragraphs 82 and 85 were amended by section 50 of, and paragraphs 103(1)(b) and 121(b) and (c) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005 (c. 11).

[^f00172]: Paragraph 41 of Schedule 3 was amended by section 50 of, and paragraphs 103(2)(d) and 122(b) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005.

[^f00173]: Paragraph 48 of Schedule 5 was amended by section 50 of, and paragraphs 103(1)(z), 102(2)(k), 103(3)(h) and 124(b) of Schedule 4 to, the Commissioners of Revenue and Customs Act 2005.

[^f00174]: 2003 c. 14.

[^f00175]: Schedule 11A was inserted by section 299(1) and (3) of, and Schedule 40 to, the Finance Act 2004 (c. 12).

[^f00176]: 2004 c. 6.

[^f00177]: 2004 c. 12.

[^f00178]: Sections 306A, 308A, 313B, 314A and 317A were inserted by section 108(2) and (4) to (7) of the Finance Act 2007 (c. 11)

[^f00179]: The definition of “the Special Commissioners” was inserted by section 108(1), (8) and (10) of the Finance Act 2007.

[^f00180]: 2005 c. 4.

[^f00181]: 2005 c. 5.

[^f00182]: 2005 c. 7.

[^f00185]: 2007 c. 3.

[^f00186]: 2007 c. 11.

[^f00187]: 2008 c. 9.

[^f00188]: 2008 c. 14.

[^f00189]: S.I. 1967/149.

[^f00190]: S.I. 1978/1159.

[^f00191]: S.I. 1982/92.

[^f00192]: 1975 c. 22. Paragraphs 14A to 14I were inserted by paragraph 75 of Schedule 1 to this Order.

[^f00193]: S.I. 1982/1236.

[^f00194]: S.I. 1986/1711.

[^f00195]: Regulation 8 was amended by regulations 1 to 3 of S.I. 1993/3110 and by S.I. 1997/2430.

[^f00196]: 1970 c. 9. Sections 49A to 49I were inserted by paragraph 30 of Schedule 1 to this Order.

[^f00197]: The table has been amended. Relevant amendments were made by regulation 7(11) of S.I. 1993/3110.

[^f00198]: Sections 100 to 100D (as modified) were substituted for section 100 by regulations 1, 2, and 7 of S.I. 1993/3110.

[^f00199]: S.I. 1986/2211.

[^f00200]: S.I. 1995/1979.

[^f00201]: S.I. 1995/2902.

[^f00202]: S.I. 1997/534.

[^f00203]: S.I. 1998/1461.

[^f00204]: Regulations 4 and 5 were substituted by regulation 4 of S.I. 2000/631 and amended by regulations 1 to 3 of S.I. 2001/3337 and regulations 2 to 4 of S.I. 2003/230.

[^f00205]: S.I. 1998/1506 as amended by Schedule 6 to S.I. 1999/671.

[^f00206]: S.I. 1998/1870.

[^f00207]: S.I. 1998/3175.

[^f00208]: S.I. 1999/671.

[^f00209]: S.I. 1999/881.

[^f00210]: S.I. 1999/1027.

[^f00211]: Regulation 3 has been amended by regulation 3(1) and (2)(a) of S.I. 2002/3120.

[^f00212]: 1970 c. 9. Sections 49A to 49I were inserted by paragraph 30 of Schedule 1 to this Order.

[^f00213]: Regulation 8 was amended and regulation 8A was inserted by regulations 2 to 4 of S.I. 2001/4023.

[^f00214]: S.I. 1999/2537.

[^f00215]: S.I. 1999/1748.

[^f00216]: S.I. 2000/944.

[^f00217]: S.I. 2001/1004.

[^f00218]: Regulation 90Q was inserted by regulations 2 and 23 of S.I. 2004/770.

[^f00219]: Paragraphs 29A to 29L were inserted by regulation 2 of S.I. 2007/2068.

[^f00220]: S.I. 2001/3698.

[^f00221]: S.I. 2002/2173. Regulation 11 was amended by paragraph 190 of Schedule 1 to S.I. 2008/2683.

[^f00222]: S.I. 2002/2832.

[^f00223]: S.I. 2002/2926. Regulations 3 and 12 were amended by paragraphs 193 and 202 of Schedule 1 to S.I. 2008/2683.

[^f00224]: S.I. 2003/96. Regulation 16 was amended by articles 2 and 5 of S.I. 2008/383.

[^f00225]: S.I. 2003/1382.

[^f00226]: S.I. 2003/1417.

[^f00227]: S.I. 2003/2495.

[^f00228]: S.I. 2003/2682 as amended by regulations 2, 4 and 6 of S.I. 2004/851, and by regulations 2 and 7 of S.I. 2008/782.

[^f00229]: Regulations 72A to 72D were inserted by regulations 2 and 4 of S.I. 2004/851.

[^f00230]: Regulation 72G was inserted by regulations 2 and 7 of S.I. 2008/782.

[^f00231]: Regulation 81A was inserted by regulations 2 and 6 of S.I. 2004/851.

[^f00232]: Regulations 97A to 97L were inserted by regulation 2 of S.I. 2007/2069.

[^f00233]: S.I. 2003/2837.

[^f00234]: 2003 c. 14. Paragraphs 36A to 36I were inserted by paragraph 388 of Schedule 1 to this Order.

[^f00235]: S.I. 2003/3102.

[^f00236]: S.I. 2004/1450.

[^f00237]: S.I. 2004/2199.

[^f00238]: S.I. 2004/2622.

[^f00239]: S.I. 2005/191.

[^f00240]: S.I. 2005/907.

[^f00241]: S.I. 2005/990.

[^f00242]: S.I. 2005/2045.