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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 3 July 2016 - onwards
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Regulation 44 When specified sanctions take effect

(1) Where -

(a) no appeal under Regulation 40 against the adverse assessment (including the specified sanctions) is lodged with the Court within the period for lodging the appeal, or

(b) an appeal under Regulation 40 against the adverse assessment (including the specified sanctions) has been lodged with the Court within the period for lodging the appeal but is withdrawn or abandoned,

then the specified sanctions pursuant to Regulation 41(1)(a) to (l), as confirmed or varied in the order, if any, obtained under Regulation 45(2)(a), shall take effect on the date of that order or such other date as the Court may specify in that order.

(2) Where an appeal under Regulation 40 against the adverse assessment is lodged with the Court within the period for lodging the appeal, then the specified sanctions pursuant to Regulation 41(1)(a) to (l), as confirmed or varied in the order, if any, obtained under Regulation 40(4)(a), shall take effect on the date of that order or such other date as the Co

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