SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Authorised Investment Funds (Tax) Regulations 2006156
1
Regulation 69T (appeal against quashing notice)249 is amended as follows.
2
In paragraph (1) omit “to the Special Commissioners”.
3
In paragraph (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
4
In paragraph (4)—
a
for “Special Commissioners allow” substitute “tribunal allows”; and
b
for “they may” in sub-paragraphs (a) and (b) substitute “the tribunal may”.