Authorised Investment Funds (Tax) Regulations 2006
This section has no associated Explanatory Memorandum
158.—(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”.