F131C Appeals: appeals to Special CommissionersU.K.
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Textual Amendments
F1Ss. 31B-31D omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 21
Modifications etc. (not altering text)
C1Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)