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

JurisdictionUK Non-devolved
CitationSI 2009/56

2009 No. 56

Tribunals And Inquiries

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

Made 18th January 2009

Coming into force 1st April 2009

The Lord Chancellor and the Treasury make the following Order in exercise of the powers conferred by sections 30(1) and (4), 31(1), (2) and (9) and 38 of, and paragraph 30 of Schedule 5 to, the Tribunals, Courts and Enforcement Act 20071and section 124(1) to (7) of the Finance Act 20082.

A draft of this Order was laid before Parliament and approved by resolution of each House of Parliament in accordance with section 49(5) of the Tribunals, Courts and Enforcement Act 2007 and section 124(9) of the Finance Act 2008.

S-1 Citation and commencement

Citation and commencement

1.—(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.

S-2 The existing tribunals

The existing tribunals

2. 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 19703;

(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 19944;

(d) the tribunal established under section 706 of the Income and Corporation Taxes Act 19885; and

(e) the tribunal established under section 704 of the Income Tax Act 20076.

S-3 Transfer of functions, consequential and other amendments

Transfer of functions, consequential and other amendments

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

(a)

(a) transfer functions of existing tribunals, and

(b)

(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)

(a) transfer functions of existing tribunals, and

(b)

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

S-4 Abolition of existing tribunals

Abolition of existing tribunals

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

S-5 Transfer of members of existing tribunals

Transfer of members of existing tribunals

5. 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

1.Office held

2. Office or offices to be held

Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970

Transferred-in judge of the Upper Tribunal

Deputy Commissioner for the special purposes of the Income Tax Acts appointed under section 4A of the Taxes Management Act 1970

Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal

VAT and duties tribunals

1. Office held

2. Office or offices to be held

President of VAT and duties tribunals appointed under paragraph 2 of Schedule 12 to the Value Added Tax Act 19947

Transferred-in judge of the Upper Tribunal

Person appointed to a panel of chairmen of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994

Transferred-in judge of the First-tier Tribunal and deputy judge of the Upper Tribunal

Person appointed to a panel of other members of a VAT and duties tribunal under paragraph 7 of Schedule 12 to the Value Added Tax Act 1994

Transferred-in other member of the First-tier Tribunal

Tribunal established under section 706 ICTA 1988

1. Office held

2. Office or offices to be held

Chairman of the tribunal appointed under section 706(1)(a) of the Income and Corporation Taxes Act 19888

Transferred-in judge of the Upper Tribunal

Other member of the tribunal appointed under section 706(1)(b) of the Income and Corporation Taxes Act 1988

Transferred-in other member of the First-tier Tribunal

Tribunal established under section 704 ITA 2007

1. Office held

2. Office or offices to be held

Chairman of the tribunal appointed under section 704(1)(a) of the Income Taxes Act 20079

Transferred-in judge of the Upper Tribunal

Other member of the tribunal appointed under section 704(1)(b) of the Income Taxes Act 2007

Transferred-in other member of the First-tier Tribunal

S-6 Transitionals and savings

Transitionals and savings

6. Schedule 3 contains—

(a) transitional provision, and

(b) saving provision.

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

SCHEDULE 1

Article 3

Consequential Amendments and Supplemental Provisions – Primary Legislation

Stamp Act 1891

Stamp Act 1891

SCH-1.1

1. The Stamp Act 189110is amended as follows.

SCH-1.2

2. In section 13(4) (appeal against Commissioners’ decision on adjudication)11for “Special Commissioners” substitute “First-tier Tribunal”.

SCH-1.3

3.—(1) Section 13A12(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)

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

(b)

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

(c)

(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—

SCH-1.7

“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.

SCH-1.7A

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)

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

(b)

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

SCH-1.4

4. 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”.

Taxes Management Act 1970

Taxes Management Act 1970

SCH-1.5

5. The Taxes Management Act 197013is amended as follows.

SCH-1.6

6. Omit sections 4, 4A14, 5 and 6(1) and (5).

SCH-1.7

7. In section 12B(4) (records to be kept for purposes of returns)15for “Commissioners” substitute “tribunal”.

SCH-1.8

8.—(1) Section 19A (power to call for documents for purposes of certain enquiries)16is amended as follows.

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

(3) In subsection (9)—

(a)

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

(b)

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

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

(5) In subsection (11)—

(a)

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

(b)

(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).”.

SCH-1.9

9.—(1) Section 20 (power to call for documents of taxpayer and others)17is amended as follows.

(2) In subsection (7)—

(a)

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

(b)

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

(3) In subsection (7AB)—

(a)

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

(b)

(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)

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

(b)

(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)

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

(b)

(b) omit “he is”.

SCH-1.10

10.—(1) Section 20B (restrictions on powers under ss 20 and 20A)18is amended as follows.

(2) In subsection (1B)—

(a)

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

(b)

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

(3) In subsection (6)—

(a)

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

(b)

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

(c)

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

SCH-1.11

11. In section 20BB(2)(a) (falsification etc of documents)19for “a General or Special Commissioner” substitute “the tribunal”.

SCH-1.12

12.—(1) Section 28ZA20(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)

(a) omit paragraph (b); and

(b)

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

(4) Omit subsection (3).

SCH-1.13

13.—(1) Section 28ZB is amended as follows.

(2) In subsection (1) omit “by notice in...

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