Paragraph 47 Individual Savings Account Regulations 1998I1
United Kingdom
(1)
Regulation 27 (account manager’s returns and claims etc) is amended as follows.
(2)
In paragraph (3)—
(a)
omit “shall be to the Special Commissioners”; and
(b)
omit “, and the appeal”.
(3)
In paragraph (5) for “on appeal the Special Commissioners” substitute “on an appeal that is notified to the tribunal, the tribunal”.
Annotations
Commencement
- I1
Sch. 2 para. 47 in force at 1.4.2009, see art. 1(2)