19. The following regulation shall be substituted for regulation 57A M1—
“ Provisions common to regulations 56 and 57
57A.—(1) In calculating any time specified for appealing to a Commissioner from a decision of an appeal tribunal there shall be disregarded any day falling before the day on which notice was given of—
(a)a correction of a decision or the record thereof pursuant to regulation 56; or
(b)a determination that a decision shall not be set aside following an application made under regulation 57, except where the decision was not set aside because of a refusal to extend the time for applying.
(2) There shall be no appeal against a correction made under regulation 56 or a refusal to make such a correction or against a determination made under regulation 57.
(3) Nothing in this Chapter shall be construed as derogating from any power to correct errors or set aside decisions which is exercisable apart from these Regulations.”.
Marginal Citations
M1Regulation 57A was inserted by S.I. 2000/1596 but that amendment did not apply for tax credit purposes.