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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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Objections to appointments of independent persons of standing
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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.
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