Development Land Tax (Appeals) Regulations 1981
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 57A of the Taxes Management Act 1970(a) (inserted in that Act by paragraph 16 of Schedule 8 to the Development Land Tax Act 1976(b)), and after consultation with the Council on Tribunals in so far as is required by section 10 of the Tribunals and Inquiries Act 1971(c), hereby make the following Regulations:-