Paragraph 156 Authorised Investment Funds (Tax) Regulations 2006

(1)

Regulation 69T (appeal against quashing notice)^f1 is amended as follows.

(2)

In paragraph (1) omit “to the Special Commissioners”.

(3)

In paragraph (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.

(4)

In paragraph (4)—

(a)

for “Special Commissioners allow” substitute “tribunal allows”; and

(b)

for “they may” in sub-paragraphs (a) and (b) substitute “the tribunal may”.

Annotations

f1: Regulations 69T and 69Z1 to 69Z41 were inserted by regulations 2 and 5 of S.I. 2008/705.