Search Legislation

The Double Taxation Dispute Resolution (EU) Regulations 2020

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 42

 Help about opening options

Version Superseded: 31/12/2020

Alternative versions:

Status:

Point in time view as at 14/02/2020. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the The Double Taxation Dispute Resolution (EU) Regulations 2020, Section 42. Help about Changes to Legislation

Objections to appointments of independent persons of standingU.K.

This section has no associated Explanatory Memorandum

42.—(1) The Commissioners may object, in accordance with Article 8(4) of the Directive, to an appointment of an independent person of standing.

(2) Paragraph (3) applies where a competent authority concerned (other than the Commissioners) objects, in accordance with Article 8(4) of the Directive, to an appointment of an independent person of standing.

(3) The Commissioners must ensure that any action, which the Commissioners consider is appropriate, is taken in relation to that objection.

Commencement Information

I1Reg. 42 in force at 14.2.2020, see reg. 1

Back to top

Options/Help