Commentary on Sections Overview Section 145: Refusal to issue certificate and appeal against refusal
299.This section supplements section 144. It is based on sections 113(6) and 114 of FA 2004.
300.Paragraph 422 of Schedule 1 to the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56) substituted “the tribunal” for “the Special Commissioners” in section 114 of FA 2004, but did not expressly define “the tribunal” in that context. Subsection (8) gives “the tribunal” its usual meaning in the taxing Acts. See, for example, section 47C of TMA, the definition of “tribunal” in TMA inserted by paragraph 27 of that Schedule.