Section 254 | Practice and procedure in connection with appeals.

(1)Section 56B of the Taxes Management Act 1970 (regulations about practice and procedure in connection with appeals) shall be amended as follows.

(2)In subsection (2)(b) (documents to be made available for inspection by Commissioners or by officers of the Board) for “the Commissioners or by officers of the Board” there shall be substituted “ specified persons ”.

(3)The following subsection shall be inserted after subsection (2)—

(2A)In subsection (2)(b) above “specified persons” means such of the following as may be specified in the regulations—

(a)the Commissioners;

(b)any party to the appeal;

(c)officers of the Board.