Paragraph 29 Taxation of Income from Land (Non-residents) Regulations 1995I1
United Kingdom
(1)
Regulation 6 (multiple branches) is amended as follows.
(2)
Omit paragraph (9).
(3)
In paragraph (10)—
(a)
for “The General Commissioners or, as the case may be, the Special Commissioners shall on appeal to them” substitute “The tribunal shall, on an appeal notified to it,”; and
(b)
omit “they are”.
Annotations
Commencement
- I1
Sch. 2 para. 29 in force at 1.4.2009, see art. 1(2)