Regulation 9 Proceedings brought out of timeI1
United Kingdom
(1)
Section 49 of the Management Act applies to appeals to the F1tribunal under Part II of the Transfer Act and Part III of the Transfer Order which are brought out of time with the modifications specified in this regulation.
(2)
In that section “the Taxes Acts” includes Part II of the Transfer Act and Part III of the Transfer Order and “inspector or the Board” includes an officer of the Board.
Annotations
Textual amendments
- F1
Word in reg. 9 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. 64
Commencement
- I1
Reg. 9 in force at 1.4.1999, see reg. 1