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Child Trust Funds (Non-tax Appeals) Regulations 2005
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267. In regulation 8 (application of section 14 of the 1998 Act or article 15 of the 1998 Order)—
(a)in paragraph (1)—
(i)for “14(1) to (10)” substitute “14(2) and (3)”;
(ii)after “Commissioner” insert “or the Upper Tribunal”; and
(iii)after “an appeal tribunal” insert “or the First-tier Tribunal”; and
(b)in paragraph (2)—
(i)in sub-paragraph (a) for “(1)” substitute “(3)”;
(ii)at the end of sub-paragraph (c) insert “and”;
(iii)for sub-paragraph (d) substitute—
“(d)omit subsections 3(c) and (d).”; and
(iv)omit sub-paragraph (e).
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