48 Application to appeals and other proceedings.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 [F1to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56(9) below].
Textual Amendments
F1Finance (No.2) Act 1975 (c. 45), s. 45(4) in relation to notices issued after 31 July 1975.
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).
C3Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
C4Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)