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”.