The Tribunal Procedure (Amendment) Rules 2020

Amendments to the Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009U.K.

This section has no associated Explanatory Memorandum

7.—(1) The Tribunal Procedure (First-tier Tribunal) (Tax Chamber) Rules 2009(1) are amended as follows.

(2) In rule 4 (delegation to staff)—

(a)in paragraph (1)—

(i)before “may” insert “or section 2(1) of the Courts Act 2003 (court officers, staff and services)”;

(ii)for “with the approval of” substitute “if authorised by”;

(iii)after “Tribunals” insert “under paragraph 3(3) of Schedule 5 to the 2007 Act”;

(b)omit paragraph (2);

(c)in paragraph (3) omit “pursuant to an approval”.

(3) In rule 32A (coronavirus temporary rule (recording of remote hearings)) after paragraph (3) insert—

(4) On the application of any person, any recording made pursuant to a direction under paragraph (1) is to be accessed with the consent of the Tribunal in such manner as the Tribunal may direct..

Modifications etc. (not altering text)

Commencement Information

I1Rule 7 in force at 21.7.2021 in accordance with rule 1(1)

(1)

S.I. 2009/273, amended by S.I. 2020/416; there are other amending instruments but none is relevant.