Paragraph 29 Taxation of Income from Land (Non-residents) Regulations 1995

(1)

Regulation 6 (multiple branches) is amended as follows.

(2)

Omit paragraph (9).

(3)

In paragraph (10)—

(a)

for “The General Commissioners or, as the case may be, the Special Commissioners shall on appeal to them” substitute “The tribunal shall, on an appeal notified to it,”; and

(b)

omit “they are”.