110.—(1) Regulation 204(8) (surcharge notice and appeal) is amended as follows.
(2) For “Commissioners” substitute “tribunal”.
(3) In sub-paragraphs (a), (b) and (c) omit “to them”.
Commencement Information
I1Sch. 2 para. 110 in force at 1.4.2009, see art. 1(2)