Part II Decisions and appeals
13 Regulations with respect to appeals.
(1)
The Board may, by regulations made with the concurrence of the Lord Chancellor and the Lord Advocate, make provision with respect to appeals to the F1tribunal under this Part.
(2)
Regulations under subsection (1) above may, in particular—
(a)
make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970 —
(i)
F2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(ii)
sections 48 to 54 (appeals to the F3tribunal under the Taxes Acts), and
(iii)
F4section 56 (payment of tax where there is a further appeal), or
(b)
provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the F5tribunal under this Part.
F6(2A)
Regulations under subsection (1) above may provide for sections 11(2) and 13(2) of the Tribunals, Courts and Enforcement Act 2007 F7 to apply with such modifications as may be specified in the regulations in relation to an appeal to the tribunal under this Part.
(3)
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)
F8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .