# The Special Charge Regulations 1968, Regulation 4


On the hearing of an appeal against an assessment to the special charge, a notice of charge issued under paragraph 5 of Schedule 15, a certificate issued under paragraph 7(3) of that Schedule, or a decision on any claim under Part IV to which section 9 of the Income Tax Management Act 1964 applies, any other person interested, that is to say the person originally chargeable, any person who has received a notice of charge under paragraph 5 of Schedule 15, or any person who has received a certificate under paragraph 7(3) of that Schedule, shall, notwithstanding that he has not himself appealed, be entitled to appear or make representations in writing, and shall have the same rights as an appellant to be represented at the hearing;
Provided that a person answerable for a trust shall not be entitled to be heard or make representations in writing except on a question concerning income of the trust for which he is answerable.

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Source: https://www.legislation.gov.uk/uksi/1968/1380/regulation/4 (the official version)
Page: https://openlegislation.uk/special-charge-regulations-1968/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.