Taxation of Income from Land (Non-residents) Regulations 1995U.K.
This section has no associated Explanatory Memorandum
32.—(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”.
Commencement Information
I1Sch. 2 para. 32 in force at 1.4.2009, see art. 1(2)