This section has no associated Explanatory Notes
5 In Article 52 (procedure on appeal to Commissioner), in paragraph (4A)(b), for the words from “12(1)” to the end substitute “ 15 of Part 1 of Schedule 12 (subject to paragraphs 7(3) and 12) ”.N.I.
5 In Article 52 (procedure on appeal to Commissioner), in paragraph (4A)(b), for the words from “12(1)” to the end substitute “ 15 of Part 1 of Schedule 12 (subject to paragraphs 7(3) and 12) ”.N.I.