Regulation 5

In regulation 11A M1 (issues for decision by officers of Inland Revenue) in paragraph (2)—

(a)

in sub-paragraph (b) after the word “supersession” there shall be inserted the words “ or an appeal ”; and

(b)

in sub-paragraph (c) for the words “consideration of the application” there shall be substituted the words “ receipt of the application or appeal ”.

Annotations