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Taxes Management Act 1970
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Changes over time for: Section 49A
Version Superseded: 25/01/2018
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Point in time view as at 16/11/2017. This version of this provision has been superseded.
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Taxes Management Act 1970, Section 49A 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.
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[F149AAppeal: HMRC review or determination by tribunalU.K.
(1)This section applies if notice of appeal has been given to HMRC.
(2)In such a case—
(a)the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),
(b)HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or
(c)the appellant may notify the appeal to the tribunal (see section 49D).
(3)See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
(4)This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).]
Textual Amendments
F1Ss. 49A-49I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 30 (with Sch. 3 para. 5)
Modifications etc. (not altering text)
C1Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
C2Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
C3Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))
C4Ss. 49A-49I applied (with modifications) by The Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027), reg. 7(2) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 62)
C5Ss. 49A-49I applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)
C6Ss. 49A-49I applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)
C7S. 49A(2)(a)-(c) restricted by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 45(5) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))
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