12
In regulation 38A(1) M1 (appeals raising issues for decision by officers of Inland Revenue)—
a
for the words “, on consideration of any appeal, it appears to an appeal tribunal” there shall be substituted the words “
a person has appealed to an appeal tribunal and it appears to the appeal tribunal, or a legally qualified panel member,
”
; and
b
after the words “that tribunal” there shall be inserted the words “
or legally qualified panel member, as the case may be,
”
.