Finance (Tax Appeals and Prospectus Regulation) Act 2019

Amendment of section 949AP of Act of 1997

12. Section 949AP of the Act of 1997 is amended by the substitution of the following subsection for subsection (3):

“(3) The notice referred to in subsection (2) shall—

(a) state in what particular respect the party concerned is dissatisfied with the determination,

(b) state in what particular respect the determination is alleged to be erroneous on a point of law,

(c) be sent to the Appeal Commissioners within 21 days after the date of the notification of their determination under section 949AJ(1), and

(d) be sent to the other party when it is being sent to the Appeal Commissioners.”.