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Taxes Management Act 1970

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Taxes Management Act 1970, Section 48 is up to date with all changes known to be in force on or before 16 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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48 Application to appeals and other proceedings. [1964(M) s.12(1)(5); 1965 Sch.X 1(1); 1966 Sch.VI 12(1); 1969 Sch.XX 17(43).]U.K.

(1)In the following provisions of this Part of this Act, unless the context otherwise requires—

  • “appeal” means any appeal to the General Commissioners or to the Special Commissioners under the Taxes Acts ,

  • “the Commissioners” means the General Commissioners or the Special Commissioners as the case may be.

(2)The following provisions of this Part of this Act shall apply in relation to—

(a)appeals other than appeals against assessments, and

(b)proceedings which under the Taxes Acts are to be heard and determined in the same way as an appeal,

subject [to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56(9) below F1] .

Textual Amendments

F1Finance (No.2) Act 1975 s.45(4)in relation to notices issued after31July1975.

Modifications etc. (not altering text)

C1 See Oil Taxation Act 1975 (c. 22), s.1, Sch.2 para.1(1), the Oil Taxation Acts, for modification regarding petroleum revenue tax and supplementary petroleum duty.

C2 S. 48 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

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