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Paragraph 142 Income Tax (Construction Industry Scheme) Regulations 2005

Original text. Later amendments are not shown.

(1)

Regulation 59 (appeals: supplementary provisions) is amended as follows.

(2)

For paragraph (1) substitute—

“(1)

Section 31A(5) and (6) of TMA applies to appeals under regulation 47 (default notice and appeal) as it applies to an appeal under section 31 of that Act.”.

(3)

Omit paragraphs (2) and (3).