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SCHEDULE 2U.K.Consequential Amendments and Supplemental Provisions – Secondary Legislation

Taxation of Income from Land (Non-residents) Regulations 1995U.K.

29.—(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”.

Commencement Information

I1Sch. 2 para. 29 in force at 1.4.2009, see art. 1(2)