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The Double Taxation Dispute Resolution (EU) Regulations 2020
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CHAPTER 1Preliminary
Interpretation of Part
36. In this Part—
“independent persons of standing” means individuals—
(a)
nominated by the Commissioners, on behalf of the United Kingdom, in accordance with regulation 39 (nominations for the list of independent persons of standing), or
(b)
nominated by another member State in accordance with Article 9(1) of the Directive;
“list of independent persons of standing” means the list, referred to in Article 9(1) of the Directive, of all the independent persons of standing;
“rules for the appointment of the independent persons of standing” has the same meaning as it has in Article 8(2) of the Directive; and
“secret information” has the meaning given in regulation 49(3) (Advisory Commission: wrongful disclosure).
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