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  1. Introductory Text

  2. PART I INTRODUCTORY

    1. 1.Citation and commencement

    2. 2.Interpretation

  3. PART II DECISIONS

    1. 3.Decisions—general

    2. 4.Notice of decision

    3. 5.Variation of decision

    4. 6.Decision superseding earlier decision

  4. PART III APPEALS

    1. 7.Application of the Taxes Management Act 1970 in relation to reviews and appeals with modifications

    2. 8.Multiple appeals

    3. 8A.Transfer of proceedings to the Special Commissioners etc.

    4. 9.Proceedings brought out of time

    5. 10.Determination of appeals by the tribunal

    6. 11.Settling of appeals by agreement

    7. 12.Appeals from the tribunal

  5. Signature

  6. Explanatory Note