Paragraph 83 Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003

Regulation 16 of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations ^f1 (appeals against refusal to grant accreditation or withdrawal of accreditation) is amended as follows.

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

In paragraphs (3) and (4) for “Special Commissioners” substitute “tribunal”.

For paragraph (5) substitute—

“(5)

Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal shall be final.”.