19U.K.In section 87—
(a)for subsection (3) substitute—
“(3)But a direction under this section shall not have effect while—
(a)an application under section 103A(1) (other than an application out of time with permission) could be made or is awaiting determination,
(b)reconsideration of an appeal has been ordered under section 103A(1) and has not been completed,
(c)an appeal has been remitted to the Tribunal and is awaiting determination,
(d)an application under section 103B or 103E for permission to appeal (other than an application out of time with permission) could be made or is awaiting determination,
(e)an appeal under section 103B or 103E is awaiting determination, or
(f)a reference under section 103C is awaiting determination.”, and
(b)in subsection (4) for “as part of the determination of the appeal for the purposes of section 101” substitute “ as part of the Tribunal’s decision on the appeal for the purposes of section 103A ”.
Commencement Information
I1Sch. 2 para. 19 in force at 4.4.2005 by S.I. 2005/565, art. 2(d) (with arts. 3-9)