Tribunals And Inquiries 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. 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 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 . Transfer of functions, consequential and other amendments 3 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). Abolition of existing tribunals 4 The existing tribunals (apart from the Commissioners for the general purposes of the income tax) are abolished. 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 1994 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 1988 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 2007 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 Transitionals and savings 6 Schedule 3 contains— a transitional provision, and b saving provision. 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