Paragraph 58 Overseas Insurers (Tax Representatives) Regulations 1999
(1)
Regulation 13 (appeals against decisions of the board) is amended as follows.
(2)
Omit paragraph (3).
(3)
In paragraph (4)—
(a)
omit “and in regulations made under sections 56B to 56D of that Act”;
(b)
for “Special Commissioners must on appeal to them” substitute “tribunal, on an appeal notified to it, shall”; and
(c)
omit “they are”.