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Article 12 Withdrawal of appeal

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

The appellant may at any time before the determination of the appeal withdraw his appeal by sending to the Tribunal a notice of withdrawal, and the proper officer shall send a copy of that notice to the Commissioner.

(2)

A notice of withdrawal given under this rule shall be in writing and shall be signed by the appellant or on his behalf.

(3)

A notice of withdrawal shall, if sent by post in accordance with rule 31(2) below, have effect on the date on which it is received for dispatch by the Post Office.

(4)

Where an appeal is withdrawn under this rule, a fresh appeal may not be brought by the appellant in relation to the same disputed decision except with the leave of the Tribunal.