- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
12. In regulation 38A(1)(1) (appeals raising issues for decision by officers of Inland Revenue)—
(a)for the words “, on consideration of any appeal, it appears to an appeal tribunal” there shall be substituted the words “a person has appealed to an appeal tribunal and it appears to the appeal tribunal, or a legally qualified panel member,”; and
(b)after the words “that tribunal” there shall be inserted the words “or legally qualified panel member, as the case may be,”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: