40 .—[F1(1) An appeal may be withdrawn by the appellant or an authorised representative of the appellant and a referral may be withdrawn by the [F2Secretary of State[F2the Board or an officer of the Board,]], as the case may be, either—
(a)at an oral hearing; or
(b)at any other time before the appeal or referral is determined, by giving notice in writing of withdrawal to the clerk to the appeal tribunal.
(2) If an appeal or a referral is withdrawn (as the case may be) in accordance with paragraph (1)(a), the clerk to the appeal tribunal shall send a notice in writing to any party to the proceedings who is not present when the appeal or referral is withdrawn, informing him that the appeal or referral (as the case may be) has been withdrawn.
(3) If an appeal or a referral is withdrawn (as the case may be) in accordance with paragraph (1)(b), the clerk to the appeal tribunal shall send a notice in writing to every party to the proceedings informing them that the appeal or referral (as the case may be) has been withdrawn.]
Textual Amendments
F1 Regs. 39-47 omitted (3.11.2008) by virtue of Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683) , art. 1 , Sch. 1 para. 126 (with arts. 3(2)(c) , 4 )
F2 Words in reg. 40(1) inserted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Tax Credits (Decisions and Appeals) (Amendment) Regulations 1999 (S.I. 1999/2570) , regs. 1 , 25
Modifications etc. (not altering text)
C1 Reg. 40 applied (mods) (29.1.2007) by Personal Injuries (NHS Charges) (Reviews and Appeals) and Road Traffic (NHS Charges) (Reviews and Appeals) (Amendment) Regulations 2006 (S.I. 2006/3398) , regs. 1(1) , 8
C2 Reg. 40 applied (with modifications) (29.1.2007) by Personal Injuries (NHS Charges) (Reviews and Appeals) (Scotland) Regulations 2006 (S.S.I. 2006/593) , regs. 1(1) , 8 (with reg. 8(4) )