Regulation 6 Amendments to the principal Regulations

For regulation 23 there shall be substituted–

“References of questions to other tribunals

23

(1)

A question in an appeal which is required to be determined in accordance with section 46D or 47B^f1 of the Management Act or section 222(4A) of the Inheritance Tax Act 1984^f2 shall be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not yet begun, by an inspector or other officer of the Board.

(2)

Where any question in an appeal has been referred to another tribunal in accordance with paragraph (1) above, the Tribunal before whom the appeal is brought–

(a)

shall finally determine the remaining question or questions in the appeal without awaiting the determination of the question referred to the other tribunal, and

(b)

shall make a final determination of the appeal (in accordance with regulation 18) once all the questions in the appeal have been finally determined.

(3)

The reference in paragraph (2)(b) above to all the questions in the appeal having being finally determined is a reference to a time when no further appeals in relation to those questions under any enactment are pending.”.