16. [F1 In regulation 53 (decisions of appeal tribunals), for paragraph (4) M1 there shall be substituted the following paragraph—
“(4) A party to the proceedings may apply in writing to the clerk to the appeal tribunal for a statement of the reasons for the tribunal’s decision within one month of the sending or giving of the decision notice to every party to the proceedings or within such longer period as may be allowed in accordance with regulation 54 and following that application the chairman, or in the case of a tribunal with only one member, that member shall record a statement of the reasons and a copy of that statement shall be given to every party to the proceedings as soon as may be practicable.”.]
Textual Amendments
F1Regs. 13-20 revoked (3.11.2008) by Tribunals, Courts and Enforcement Act 2007 (Transitional and Consequential Provisions) Order 2008 (S.I. 2008/2683), art. 1, Sch. 2 (with arts. 3(3)(d), 4)
Marginal Citations
M1Paragraph (4) was amended by S.I. 2000/1596 but the amendment did not apply for tax credit purposes.