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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 41
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Independent persons of standing and substitutes: appointments etc
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41.—(1) The Commissioners must endeavour to agree, with each other competent authority concerned, the rules for the appointment of the independent persons of standing to an Advisory Commission.
(2) The independent persons of standing must be appointed by the Commissioners in accordance with those rules.
(3) Following the appointment of the independent persons of standing, substitutes are to be appointed for each of them in accordance with those rules.
(4) But if those rules are not agreed, the appointment of the independent persons of standing are to be carried out in accordance with Article 8(3) of the Directive.
(5) Where the independent persons of standing appointed to an Advisory Commission are prevented from carrying out their duties, the substitutes may carry them out.
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