Related Commentary  

History

In the heading to s. 13A the words “First-tier Tribunal” substituted for the words “Special Commissioners” by SI 2009/56, art. 3 and Sch. 1, para. 3(2), with effect from 1 April 2009, subject to transitional and saving provisions in SI 2009/56, Sch. 3.


13A(1)  The following provisions apply in relation to an appeal under section 13(4).

13A(2)  Notice of appeal must be given in writing to the Commissioners, specifying the grounds of appeal.

13A(3)  [Omitted by SI 2009/56, art. 3 and Sch. 1, para. 3(3).]

13A(4)  [Omitted by SI 2009/56, art. 3 and Sch. 1, para. 3(3).]

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