SCHEDULE 2Consequential Amendments and Supplemental Provisions – Secondary Legislation
Taxation of Income from Land (Non-residents) Regulations 1995I132
1
Regulation 19 (withdrawal of approval under regulation 17) is amended as follows.
2
Omit paragraph (5).
3
In paragraph (6)—
a
for “The General Commissioners or the Special Commissioners, as the case may be, shall on appeal to them” substitute “The tribunal shall, on an appeal notified to it,”; and
b
omit “they are”.