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

• Citation: S.I. 2009/56
• Sections: 680

Section 1 Citation and commencement

(1) This Order may be cited as the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009.

(2) This Order comes into force on 1st April 2009.

Section 2 The existing tribunals

In this Order “existing tribunals” means—

(a) the Commissioners for the general purposes of the income tax established under section 2 of the Taxes Management Act 1970 ;

(b) the Commissioners for the special purposes of the Income Tax Acts established under section 4 of the Taxes Management Act 1970;

(c) the VAT and duties tribunals established under Schedule 12 to the Value Added Tax Act 1994 ;

(d) the tribunal established under section 706 of the Income and Corporation Taxes Act 1988 ; and

(e) the tribunal established under section 704 of the Income Tax Act 2007 .

Section 3 Transfer of functions, consequential and other amendments

(1) Schedule 1 contains amendments to primary legislation which—

(a) transfer functions of existing tribunals, and

(b) make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).

(2) Schedule 2 contains amendments to secondary legislation which—

(a) transfer functions of existing tribunals, and

(b) make consequential and other provision (including provision about reviews of decisions by Her Majesty’s Revenue and Customs).

Section 4 Abolition of existing tribunals

The existing tribunals (apart from the Commissioners for the general purposes of the income tax) are abolished.

Section 5 Transfer of members of existing tribunals

A person who, immediately before this Order comes into force, holds an office listed in column 1 of any of the following tables is to hold the office or offices listed in the corresponding entry in column 2 of that table—

The Special Commissioners

VAT and duties tribunals

Tribunal established under section 706 ICTA 1988

Tribunal established under section 704 ITA 2007

Section 6 Transitionals and savings

Schedule 3 contains—

(a) transitional provision, and

(b) saving provision.

Section 1 Stamp Act 1891

The Stamp Act 1891 is amended as follows.

Section 2 Stamp Act 1891

In section 13(4) (appeal against Commissioners’ decision on adjudication) for “Special Commissioners” substitute “First-tier Tribunal”.

Section 3 Stamp Act 1891

(1) Section 13A (appeal to the Special Commissioners) is amended as follows.

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

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

(4) In subsection (5)—

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

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

(c) in paragraphs (c) and (d)—

(i) omit “to them”; and

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

(5) Omit subsection (6).

(6) For subsection (7) substitute—

(7) 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 subsection (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.

(7A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (7) as it applies to the right of appeal under section 11(2) of that Act.

(7) In subsection (8)—

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

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

Section 4 Stamp Act 1891

In section 122(1) (definitions) at the end insert—

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

Section 5 Taxes Management Act 1970

The Taxes Management Act 1970 is amended as follows.

Section 6 Taxes Management Act 1970

Omit sections 4, 4A , 5 and 6(1) and (5).

Section 7 Taxes Management Act 1970

In section 12B(4) (records to be kept for purposes of returns) for “Commissioners” substitute “tribunal”.

Section 8 Taxes Management Act 1970

(1) Section 19A (power to call for documents for purposes of certain enquiries) is amended as follows.

(2) In subsection (5) for “Special Commissioners” substitute “tribunal”.

(3) In subsection (9)—

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

(b) in paragraphs (a) and (b) omit “to them”.

(4) In subsection (10) for “Commissioners confirm” substitute “tribunal confirms”.

(5) In subsection (11)—

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

(b) for “(notwithstanding any provision having effect by virtue of section 56B of this Act)” substitute “(notwithstanding the provisions of sections 11 and 13 of the TCEA 2007).”.

Section 9 Taxes Management Act 1970

(1) Section 20 (power to call for documents of taxpayer and others) is amended as follows.

(2) In subsection (7)—

(a) in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and

(b) in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.

(3) In subsection (7AB)—

(a) for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and

(b) for “the Commissioner” substitute “the judge or other member”.

(4) In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.

(5) In subsection (8A)—

(a) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and

(b) for “Special Commissioner is” substitute “tribunal is”.

(6) In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.

(7) In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.

(8) In subsection (8H)—

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

(b) omit “he is”.

Section 10 Taxes Management Act 1970

(1) Section 20B (restrictions on powers under ss 20 and 20A) is amended as follows.

(2) In subsection (1B)—

(a) for “a General or Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner is” substitute “tribunal is”.

(3) In subsection (6)—

(a) in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;

(b) in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and

(c) in the words after paragraph (b) for “Commissioner” substitute “tribunal”.

Section 11 Taxes Management Act 1970

In section 20BB(2)(a) (falsification etc of documents) for “a General or Special Commissioner” substitute “the tribunal”.

Section 12 Taxes Management Act 1970

(1) Section 28ZA (referral of questions during enquiry) is amended as follows.

(2) In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.

(3) In subsection (2)—

(a) omit paragraph (b); and

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

(4) Omit subsection (3).

Section 13 Taxes Management Act 1970

(1) Section 28ZB is amended as follows.

(2) In subsection (1) omit “by notice in accordance with this section”.

(3) Omit subsection (2).

Section 14 Taxes Management Act 1970

Omit section 28ZC.

Section 15 Taxes Management Act 1970

In section 28ZD(3)(a) (effect of referral on enquiry) for “Special Commissioners” substitute “tribunal”.

Section 16 Taxes Management Act 1970

In section 28ZE(1) (effect of determination) for “Special Commissioners” substitute “tribunal”.

Section 17 Taxes Management Act 1970

(1) Section 28A (completion of enquiry into personal or trustee return) is amended as follows.

(2) In subsection (4) for “Commissioners” substitute “tribunal”.

(3) For subsection (5) substitute—

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

(4) In subsection (6)—

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

(b) omit “they are”.

Section 18 Taxes Management Act 1970

(1) Section 28B (completion of enquiry into partnership return) is amended as follows.

(2) In subsection (5) for “Commissioners” substitute “tribunal”.

(3) For subsection (6) substitute—

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

(4) In subsection (7)—

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

(b) omit “they are”.

Section 19 Taxes Management Act 1970

In section 31(2) (appeals: right of appeal) —

(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 section 49A(2)(a) to (c) may be taken in relation to the appeal”.

Section 20 Taxes Management Act 1970

Omit section 31A(6).

Section 21 Taxes Management Act 1970

Omit sections 31B to 31D.

Section 22 Taxes Management Act 1970

For section 32(2) (double assessment) substitute—

(2) An appeal may be brought against the refusal of a claim under this section.

(3) Notice of appeal under subsection (2) must be given—

(a) in writing;

(b) within 30 days after the day on which notice of the refusal is given;

(c) to the officer of Revenue and Customs by whom that notice was given.

Section 23 Taxes Management Act 1970

For section 33(4) (error or mistake) substitute —

(4) If any appeal is brought from the decision of the Board on the claim, the tribunal shall determine the appeal in accordance with the principles to be followed by the Board in determining claims under this section.

(4A) The determination of the tribunal of an appeal under subsection (4) shall be final and conclusive (notwithstanding the provisions of sections 11 and 13 of the TCEA 2007) except on a point of law arising in connection with the computation of profits.

Section 24 Taxes Management Act 1970

(1) Section 33A (error or mistake in partnership return) is amended as follows.

(2) In subsection (7)—

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

(b) omit “hear and”.

(3) In subsection (8)—

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

(b) for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.

Section 25 Taxes Management Act 1970

Omit sections 44 to 46C.

Section 26 Taxes Management Act 1970

For the heading preceding section 48 substitute “ Appeals ”.

Section 27 Taxes Management Act 1970

Before section 48 insert—

Meaning of tribunal

(47C) In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

Section 28 Taxes Management Act 1970

For section 48 (application to appeals and other proceedings) substitute—

Application to appeals and other proceedings

(48)

(1) In the following provisions of this Part of this Act, unless the context otherwise requires—

(a) “appeal” means any appeal under the Taxes Acts;

(b) a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.

(2) In the case of —

(a) an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of section 56 below;

(b) any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—

(i) shall apply to the proceedings as they apply to appeals;

(ii) but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.

(3) In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I.

Section 29 Taxes Management Act 1970

For section 49 (proceedings brought out of time) substitute—

Late notice of appeal

(49)

(1) This section applies in a case where—

(a) notice of appeal may be given to HMRC, 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 subsection (4) was made without unreasonable delay after the reasonable excuse ceased.

(7) If a request of the kind referred to in subsection (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 section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).

Section 30 Taxes Management Act 1970

After section 49 insert—

Appeal: HMRC review or determination by tribunal

(49A)

(1) This section 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 section 49B),

(b) HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or

(c) the appellant may notify the appeal to the tribunal (see section 49D).

(3) See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.

(4) This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).

Appellant requires review by HMRC

(49B)

(1) Subsections (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 section 49E.

(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 section in relation to the matter in question,

(b) HMRC have given a notification under section 49C in relation to the matter in question, or

(c) the appellant has notified the appeal to the tribunal under section 49D.

(5) In this section “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.

HMRC offer review

(49C)

(1) Subsections (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 section 49E.

(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 section 54(1) for the settlement of the matter.

(5) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.

(6) Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.

(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 section in relation to the matter in question,

(b) the appellant has given a notification under section 49B in relation to the matter in question, or

(c) the appellant has notified the appeal to the tribunal under section 49D.

(8) In this section “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.

Notifying appeal to the tribunal

(49D)

(1) This section applies if notice of appeal has been given to HMRC.

(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) Subsections (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 section 49B, or

(b) HMRC have given a notification under section 49C in relation to the matter in question.

(5) In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.

Nature of review etc

(49E)

(1) This section applies if HMRC are required by section 49B or 49C 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 subsection (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 subsection (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 time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.

(9) If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.

Effect of conclusions of review

(49F)

(1) This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).

(2) The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.

(3) The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.

(4) Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.

Notifying appeal to tribunal after review concluded

(49G)

(1) This section applies if—

(a) HMRC have given notice of the conclusions of a review in accordance with section 49E, or

(b) the period specified in section 49E(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 section “post-review period” means—

(a) in a case falling within subsection (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 section 49E(6), or

(b) in a case falling within subsection (1)(b), the period that—

(i) begins with the day following the last day of the period specified in section 49E(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 section 49E(9).

Notifying appeal to tribunal after review offered but not accepted

(49H)

(1) This section applies if—

(a) HMRC have offered to review the matter in question (see section 49C), 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 section “acceptance period” has the same meaning as in section 49C.

Interpretation of sections 49A to 49H

(49I)

(1) In sections 49A to 49H—

(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 sections 49A to 49H, 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 section 49B(2);

(b) notification by HMRC of an offer of review (and of their view of the matter) under section 49C;

(c) notification of the conclusions of a review under section 49E(6); and

(d) notification of the conclusions of a review under section 49E(9).

(3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.

Section 31 Taxes Management Act 1970

(1) Section 50 (procedure) is amended as follows.

(2) In subsection (6) for the words before paragraph (a) substitute—

(6) If, on an appeal notified to the tribunal, the tribunal decides—

(3) In subsection (7) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”.

(4) In subsection (7A)—

(a) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”, and

(b) for “appears to them” substitute “the tribunal decides is”.

(5) In subsection (8)—

(a) after “appeal” (in each place) insert “notified to the tribunal”,

(b) for “it appears to the Commissioners” substitute “the tribunal decides”,

(c) for “they may” substitute “the tribunal may”.

(6) After subsection (9) add—

(10) Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(11) But subsection (10) is subject to—

(a) sections 9 to 14 of the TCEA 2007,

(b) Tribunal Procedure Rules, and

(c) the Taxes Acts.

Section 32 Taxes Management Act 1970

Omit section 53.

Section 33 Taxes Management Act 1970

In section 54(1) (settling of appeals by agreement) for “Commissioners” (in each place) substitute “tribunal”.

Section 34 Taxes Management Act 1970

(1) Section 55 (recovery of tax not postponed) is amended as follows.

(2) Subject to the following provisions of this paragraph for “Commissioners” (in each place) substitute “tribunal”.

(3) For subsection (3) substitute—

(3) 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 paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.

(4) In subsection (3A) after “closure notice” insert “, or where the notice of appeal has been given after the relevant time limit (see section 49)”.

(5) For subsection (4) substitute—

(4) If, after any determination of the amount of tax the payment of which should be so postponed—

(a) there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and

(b) the parties cannot agree on a revised determination,

the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.

(6) For subsection (5) substitute—

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

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

(8) For subsection (6A) substitute—

(6A) Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.

(9) For subsection (7) substitute—

(7) If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—

(a) the agreement is in writing, or

(b) the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—

(i) by the appellant to HMRC, or

(ii) by HMRC to the appellant.

(10) Omit subsection (8).

(11) After subsection (8) insert—

(8A) Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.

(12) In subsection (9)(a)(i) for “the inspector issues” substitute “HMRC issue”.

(13) Omit subsection (10).

(14) For subsection (10B) substitute—

(10B) References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.

(15) Omit subsection (11).

Section 35 Taxes Management Act 1970

For section 56 (statement of case for opinion of the High Court) substitute—

Payment of tax where there is a further appeal

(56)

(1) This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.

(2) Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.

(3) But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—

(a) if too much 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 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.

Section 36 Taxes Management Act 1970

Omit sections 56A to 56D .

Section 37 Taxes Management Act 1970

(1) Section 57 (regulations about appeals) is amended as follows.

(2) In subsection (1)—

(a) for “The Board may make regulations” substitute “The Commissioners for Her Majesty’s Revenue and Customs may make regulations”;

(b) in paragraph (b) for “to appear on” substitute “to be parties to”; and

(c) in paragraph (e) for “an inspector or other officer of the Board” (in both places) substitute “an officer of Revenue and Customs”.

(3) After subsection (1) insert—

(1A) Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.

(4) In subsection (3)—

(a) omit paragraph (a); and

(b) in paragraph (c) for “section 46B, 46C or 46D of this Act” substitute “section 46D of this Act or Tribunal Procedure Rules”.

Section 38 Taxes Management Act 1970

Omit section 58 and the heading “ Northern Ireland ” before it.

Section 39 Taxes Management Act 1970

(1) Section 59C(9) (surcharges on unpaid income tax and capital gains tax) is amended as follows.

(2) After “subsection (7) above” insert “that is notified to the tribunal”.

(3) For “Commissioners” substitute “tribunal”.

(4) In subsections (9)(a) and (b) omit the words “to them”.

Section 40 Taxes Management Act 1970

(1) Section 59DA (claim for repayment in advance of liability being established) is amended as follows.

(2) In subsection (4) for “Commissioners to whom the appeal stands referred” substitute “tribunal”.

(3) For subsection (5) substitute—

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

Section 40 Income Tax (Earnings and Pensions) Act 2003

(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—

tribunal section 989 of ITA 2007

Section 41 Taxes Management Act 1970

(1) Section 93 (failure to make return for income tax and capital gains tax) is amended as follows.

(2) In subsection (3)—

(a) for “them” substitute “it”; and

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(3) In subsection (8)—

(a) after “above” insert “that is notified to the tribunal”;

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

(c) in paragraphs (a) and (b) omit “to them”.

Section 42 Taxes Management Act 1970

(1) Section 93A (failure to make partnership return) is amended as follows.

(2) In subsection (3)—

(a) for “them” substitute “it”;

(b) for “General or Special Commissioners so direct” substitute “tribunal so directs”.

(3) In subsection (7)—

(a) after “above” insert “that is notified to the tribunal”;

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

(c) in paragraphs (a) and (b) omit “to them”.

Section 43 Taxes Management Act 1970

In section 97AA(2)(b) (failure to produce documents under section 19A) for “Commissioners” substitute “tribunal”.