[F154CInterpretation of sections 54A and 54B: “appropriate officer” etcU.K.
(1)In sections 54A and 54B “the appropriate officer” means the appropriate officer—
(a)in Great Britain, of the Department for Work and Pensions, and
(b)in Northern Ireland, of the Department for Social Development.
(2)Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.]
Textual Amendments
F1Ss. 54A-54C inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 32 (with Sch. 9 paras. 1-9, 22)