Rule 4 Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009

(1)

The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009^f1 are amended as follows.

(2)

In rule 35 (notice of decisions and reasons)—

(a)

in paragraph (2) (time limit for the Tribunal to provide a decision notice)—

(i)

for “within 28 days” substitute “, as soon as reasonably practicable”;

(ii)

omit “, or as soon as practicable thereafter”;

(b)

in paragraph (3) (provision of findings of fact and reasons) for “Unless each party agrees that it is unnecessary, the” substitute “The”;

(c)

after paragraph (3) insert—

“(3A)

Paragraph (3) does not apply where the Tribunal has given reasons for the decision, whether summary or full, orally at a hearing.”;

(d)

in paragraph (5) (time limit for receipt of application for full written findings and reasons) for “28 days” substitute “14 days”;

(e)

in paragraph (6) (time limit for the Tribunal to send a full written statement of findings and reasons)—

(i)

for “within 28 days” substitute “as soon as reasonably practicable”;

(ii)

omit “, or as soon as practicable thereafter”.

Annotations

f1: S.I. 2009/273, amended by S.I. 2013/477; there are other amending instruments but none is relevant.