Article 34

In rule 1(3) (definitions)—

(a)

after the definition of “Basic case” insert—

““CAA case” means an application under section 563 of the Capital Allowances Act 2001 M1;”

(b)

after the definition of “document” insert—

““financial restrictions civil penalty case” means an appeal under paragraph 26(3) or 28(1) of Schedule 7 to the Counter-Terrorism Act 2008 M2;”.

Annotations

M1: 2001 c. 2. Section 563 has been amended by the Finance Act 2012 (c. 14). It has also been amended by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, (S.I. 2009/56).
M2: 2008 c. 28. Paragraphs 26(3) and 28(1) of Schedule 7 were substituted by the Revenue and Customs Appeals Order 2009, S.I. 2009/777.