Variation of decisionU.K.
5.—(1) An officer of the Board may vary a decision under section 8 of the Transfer Act or Article 7 of the Transfer Order if he has reason to believe that it was incorrect at the time that it was made.
(2) Notice of a variation of a decision must be given to the same persons and in the same manner as notice of the decision was given.
(3) A variation of a decision may state that it has effect for any period in respect of which the decision could have had effect, if the reason for the variation had been known to the person making the decision at the time that it was made.
(4) A decision which is under appeal may be varied at any time before the tax appeal Commissioners determine the appeal.
Commencement Information
I1Reg. 5 in force at 1.4.1999, see reg. 1