SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Taxation of Income from Land (Non-residents) Regulations 1995I129
1
Regulation 6 (multiple branches) is amended as follows.
2
Omit paragraph (9).
3
In paragraph (10)—
a
for “The General Commissioners or, as the case may be, the Special Commissioners shall on appeal to them” substitute “The tribunal shall, on an appeal notified to it,”; and
b
omit “they are”.