Paragraph 127 Child Trust Funds Regulations 2004

(1)

Regulation 28 of the Child Trust Funds Regulations 2004^f1 (account provider’s tax claims – supplementary provisions) is amended as follows.

(2)

In sub-paragraph (3)—

(a)

omit “shall be to the Special Commissioners”; and

(b)

omit “, and the appeal”.

(3)

In sub-paragraph (5) for “, and on appeal the Special Commissioners” substitute “and, on an appeal that is notified to the tribunal, the tribunal”.

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