Regulation 3 Amendments to the principal Regulations

In regulation 10^f1, for paragraph (4) there shall be substituted—

“(4)

On appeal, the General Commissioners shall determine the appropriate code, having regard to the same matters as the inspector may have regard to when the appropriate code is determined by him.

(4A)

The like provisions as are contained in section 56 of the Taxes Management Act 1970^f2 shall apply to the determination by the General Commissioners.

(4B)

Subject to paragraph (4A) and regulation 11, the determination of the General Commissioners shall be final.”.

Annotations

Footnotes

f1: Regulation 10 was amended by S.I. 1981/44 and 1990/79.
f2: 1970 c. 9; section 56 was amended by section 45(3) of the Finance (No. 2) Act 1975 (c. 45), paragraph 6 ofSchedule 22 to the Finance Act 1984 (c. 43) and section 156(3) of the Finance Act 1989.