Child Trust Funds (Non-tax Appeals) Regulations 2005
This section has no associated Explanatory Memorandum
263. In regulation 4 (application of section 54 of the Taxes Management Act 1970)—
(a)in paragraphs (1) and (2) after “appeal tribunal” insert “or the First-tier Tribunal”; and
(b)in paragraph (6), in the inserted subsection (6), omit paragraph (a) (and the following “(b)”).