Income Tax (Interest Relief) Regulations 1982U.K.
This section has no associated Explanatory Memorandum
11.—(1) Regulation 19 (borrower’s appeals: supplementary provisions) is amended as follows.
(2) Omit paragraph (1).
(3) In paragraph (3) for “the General or Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
Commencement Information
I1Sch. 2 para. 11 in force at 1.4.2009, see art. 1(2)