Valid from 01/12/2007
Valid from 06/04/2008
(1)In subsection (1) of section 41 of the 1974 Act (appeals) for the words from “prescribed period” onwards substitute “ specified period, appeal to the Tribunal ”.
(2)After that subsection insert—
“(1A)The means for making an appeal is by sending the Tribunal a notice of appeal.
(1B)The notice of appeal shall—
(a)be in the specified form;
(b)set out the grounds of appeal in the specified manner; and
(c)include the specified information and documents.
(1C)An appeal to the Tribunal is to be by way of a rehearing of the determination appealed against.
(1D)In this section ‘specified’ means specified by rules under section 40A(3).”
(3)Subsections (2) to (5) of that section shall cease to have effect.