SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation

Authorised Investment Funds (Tax) Regulations 2006I1158

1

Regulation 69Z38 (appeal against termination notice) is amended as follows.

2

In paragraphs (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 paragraphs (4) and (5)—

a

for “they decide” substitute “the tribunal decides”; and

b

for “they must” substitute “the tribunal must”.