SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Registered Pension Schemes (Relief at Source) Regulations 2005I1145
1
Regulation 12 (claims: supplementary provisions) is amended as follows.
2
In paragraph (3)—
a
omit “shall lie to the Special Commissioners”; and
b
omit “, and the appeal”.
3
In paragraph (5) for “and on an appeal to the Special Commissioners” substitute “and, on an appeal that is notified to the tribunal, the tribunal”.