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The Double Taxation Dispute Resolution (EU) Regulations 2020
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Changes over time for: Section 42
Version Superseded: 31/12/2020
Alternative versions:
- 14/02/2020- Amendment
- 14/02/2020
Point in time - 31/12/2020- Amendment
Status:
Point in time view as at 14/02/2020. This version of this provision has been superseded.
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Objections to appointments of independent persons of standingU.K.
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Memorandwm Esboniadol
42.—(1) The Commissioners may object, in accordance with Article 8(4) of the Directive, to an appointment of an independent person of standing.
(2) Paragraph (3) applies where a competent authority concerned (other than the Commissioners) objects, in accordance with Article 8(4) of the Directive, to an appointment of an independent person of standing.
(3) The Commissioners must ensure that any action, which the Commissioners consider is appropriate, is taken in relation to that objection.
Commencement Information
I1Reg. 42 in force at 14.2.2020, see reg. 1
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