5. In regulation 11A M1 (issues for decision by officers of Inland Revenue) in paragraph (2)—
(a)in sub-paragraph (b) after the word “supersession” there shall be inserted the words “ or an appeal ”; and
(b)in sub-paragraph (c) for the words “consideration of the application” there shall be substituted the words “ receipt of the application or appeal ”.
Marginal Citations
M1Regulation 11A was inserted by S.I. 1999/1670.