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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009
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Income Tax (Construction Industry Scheme) Regulations 2005U.K.
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Memorandwm Esboniadol
140.—(1) Regulation 13 (determination of amounts payable by contractor and appeal against determination) is amended as follows.
(2) In paragraph (6) for “General Commissioners” substitute “tribunal”.
(3) Omit paragraph (7).
Commencement Information
I1Sch. 2 para. 140 in force at 1.4.2009, see art. 1(2)
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