The Scheme: secondary legislation: regulation 59
This regulation gives supplementary information in regard to appeals.
TMA70/S31A(5) and (6), 31B and 31D apply to appeals under regulation 47, as they apply toan appeal under TMA70/S31: SI2005/2045 reg 59(1).
For appeals under regulation 47 or 49(4), the relevant place for the purposes of paragraph3(1)(a) of TMA70/SCH3 is the contractors place of business in the UK, or, if thereis no such place, the contractors place of residence in the UK: SI2005/2045 reg59(2).
place of business’ and ‘place of residence’ are defined in SI2005/2045 reg 59(3).
ENABLING PROVISION FA04/S71 (1)