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Regulation 5 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Original text. Later amendments are not shown.

(1)

In regulation 10(1)—

(a)

omit “, other than the Revenue,”;

(b)

in sub-paragraph (b), for “an officer of the Board” substitute “any other party (“inspecting party”)”.

(2)

In regulation 10(2), for “officer of the Board”, in both places where it occurs, substitute “inspecting party”.