Registered Pension Schemes (Relief at Source) Regulations 2005U.K.
This section has no associated Explanatory Memorandum
145.—(1) Regulation 12 (claims: supplementary provisions) is amended as follows.
(2) In paragraph (3)—
(a)omit “shall lie to the Special Commissioners”; and
(b)omit “, and the appeal”.
(3) In paragraph (5) for “and on an appeal to the Special Commissioners” substitute “and, on an appeal that is notified to the tribunal, the tribunal”.
Commencement Information
I1Sch. 2 para. 145 in force at 1.4.2009, see art. 1(2)