Authorised Investment Funds (Tax) Regulations 2006U.K.
This section has no associated Explanatory Memorandum
156.—(1) Regulation 69T (appeal against quashing notice)(1) 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”.
Commencement Information
I1Sch. 2 para. 156 in force at 1.4.2009, see art. 1(2)
(1)
Regulations 69T and 69Z1 to 69Z41 were inserted by regulations 2 and 5 of S.I. 2008/705.