Publication of notification of binding rulings in the Gazette
From 2010 binding rulings (or notification of their withdrawal) can appear in a publication chosen by the CIR such as the TIB, and do not need to be in the Gazette.
The requirement to publish the making and withdrawal of public and product rulings in the Gazette has been replaced with a requirement that the Commissioner publish the making and withdrawal of public and product rulings in a publication chosen by the Commissioner, such as the Tax Information Bulletin (TIB) . Similar amendments have been made to the Commissioner's determination-making powers. The amendments are aimed at streamlining the process for making and withdrawing rulings and determinations.
The binding rulings legislation required Inland Revenue to notify the making and withdrawal of public and product rulings in the Gazette. Public and product binding rulings were also published in full in Inland Revenue's TIB. The TIB is available on Inland Revenue's website and a paper copy can be requested. The TIB continues to be the main vehicle for publication.
The amendments apply from the day of Royal assent, being 7 September 2010.