OpenLegislation

Paragraph 2 Action upon receipt of appeal

Original text. Later amendments are not shown.

(1)

Subject to provisions of rules 3 and 4, the Board shall, within 21 days of receiving the notice of appeal, send to the Secretary—

(a)

one copy of the notice of appeal;

(b)

a copy of the assessment notice and of any notice by the Board allowing further time for appealing;

(c)

a notice giving the Board’s address for service under these rules where that address is different from the address specified in the assessment notice as the address for service of a notice of appeal; and

(d)

any representations in writing relating to the appeal that the Board may then desire to submit to the tribunal.

(2)

Failure to comply with any provision of this rule or rule 3 shall not render the appeal or anything done in pursuance thereof invalid.