OpenLegislation

Regulation 59 Appeals: supplementary provisionsI1

United Kingdom

F1(1)

Section 31A(5) and (6) of TMA applies to appeals under regulation 47 (default notice and appeal) as it applies to an appeal under section 31 of that Act.

F2(2)

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(3)

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Annotations

Textual amendments

F1

Reg. 59(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 142(2)

F2

Reg. 59(2)(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 142(3)

Commencement

I1

Reg. 59 in force at 6.4.2007 as notified in the London Gazette (dated 9.3.2007), see reg. 1