Paragraph 32 Taxation of Income from Land (Non-residents) Regulations 1995I1
United Kingdom
(1)
Regulation 19 (withdrawal of approval under regulation 17) is amended as follows.
(2)
Omit paragraph (5).
(3)
In paragraph (6)—
(a)
for “The General Commissioners or the Special Commissioners, as the case may be, 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. 32 in force at 1.4.2009, see art. 1(2)