# The Income Tax (Construction Industry Scheme) Regulations 2005, Regulation 59: Appeals: supplementary provisions

Extent: E+W+S+N.I.

(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.
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/uksi/2005/2045/regulation/59 (the official version)
Page: https://openlegislation.uk/income-tax-construction-industry-scheme-regulations-2005/regulation-59
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.