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The Double Taxation Dispute Resolution (EU) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 51
- PART 4
- CHAPTER 4
- Regulation 42
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Changes over time for: Section 42
Version Superseded: 31/12/2020
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- 14/02/2020- Amendment
- 14/02/2020
Point in time - 31/12/2020- Amendment
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Objections to appointments of independent persons of standingU.K.
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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
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