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 to an appeal under TMA70/S31:
SI2005/2045 reg 59(1).
For appeals under regulation 47 or 49(4), the relevant place
for the purposes of paragraph 3(1)(a) of TMA70/SCH3 is the
contractor’s place of business in the UK, or, if there is no
such place, the contractor’s place of residence in the UK:
SI2005/2045 reg 59(2).
'place of business' and 'place of residence' are defined in
SI2005/2045 reg 59(3).
ENABLING PROVISION – FA04/S71 (1)
