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Regulation 4 Appeals to Special Commissioners

Original text. Later amendments are not shown.

(1)

Unless the Special Commissioners otherwise direct, an appeal under paragraph 35(1) of Schedule 10 shall be to the Special Commissioners if—

(a)

the appeal relates to an assessment in relation to which notice of enquiry has been given under paragraph 12 of Schedule 10; and

(b)

notice has been given referring any question arising in connection with the subject matter of the enquiry to the Special Commissioners under—

(i)

paragraph 19 of Schedule 10; or

(ii)

paragraph 12 of Schedule 11;

even if the notice of referral was subsequently withdrawn.

(2)

An appeal under paragraph 35(1) of Schedule 10 against a revenue assessment made by the Board under Part 5 of Schedule 10 shall be to the Special Commissioners.