Finance Act 1981

18 (1) The provisions of the [1970 c. 9.] Taxes Management Act 1970 specified in the first column of the following Table shall apply in relation to the tax as they apply in relation to a tax within the meaning of that Act subject to any modifications specified in the second column of that Table and with the substitution—

(a) for references to Part IX of that Act, to the Taxes Act or the Income Tax Acts of references to section 134 of this Act and this Schedule ;

(b) for references to profits or gains, profits, income or charge able gains of references to amounts chargeable to the tax.

TABLE

Provision applied	Modifications
Seclion 1(3)	—
4	—
30	Omit the words after " accordingly ".
32	In subsection (1) omit " and for the same chargeable period ".
33(1)	For " six years after the end of the year of assessment (or, if the assessment is to corporation tax, the end of the accounting period) in which the assessment was made" substitute " 30th September 1987 ".
(2)	—
(3)	Omit the words after " profits of the claimant ".
(4)	—
(5)	For the words after " profits " substitute " means amounts chargeable to the tax ".
42(1)	—
(2)	—
(3)	Omit the words after " that decision ".
(4)	Substitute " (4) An appeal under this section shall lie to the Special Commissioners. "
(5)	Omit the words after " such form as the Board may determine ".
(7)	—
(8)	—
(9)	—
43(1)	For the words " within six years from the end of the chargeable period to which it relates" substitute " before 30th September 1987 ".
48	—
49(1)	—
50	Omit the proviso to subsection (5).
51	—
52	—
53	—
54	—
55(1)	Substitute " (1) This section applies to an appeal to the Special Commissioners against an assessment under paragraph 12 of Schedule 17 to the Finance Act 1981 ".
(2)	—
(3)	—
(4)	—
(5)	—
(6)	For paragraphs (a) and (b) substitute: “(a) in the case of a determination made on an application under subsection (3) above, any tax the payment of which is not postponed shall be due and payable forthwith (or, if later, on the date on which it is due and payable under paragraph 11(1) of Schedule 17 to the Finance Act 1981); and (b) in the case of a determination made on an application under subsection (4) above, any tax the payment of which ceases to be postponed shall be due and payable forthwith (or, if later, on the date referred to in paragraph (a) above) or any tax overpaid shall be repaid, as the case may require.”
(7)	—
(8)	—
(9)	For the words from "as if it were tax " to " pending " there shall be substituted the words " forthwith or, if later, on the date referred to in subsection (6)(a) above ".
(10)	Omit the words from the beginning to " was issued ; and ".
56	—
58(2)	—
(3)	Omit the reference to section 59 and for paragraphs (a) and (b) substitute " proceedings in Northern Ireland means proceedings in respect of a person whose principal place of business or head office is in Northern Ireland ".
60	In subsection (1) omit the words after " charged therewith ".
66	——
67	—
68	—
69	In paragraph (a) substitute a reference to sections 66 to 68 as applied by this paragraph.
70(1)	—
(2)	For the reference to section 86 or 87 substitute a reference to paragraph 15 of this Schedule.
71	—
74	—
75	—
83	—
98	Omit the Table and for references to any of the provisions specified in it substitute a reference to section 51 as applied by this Schedule and to paragraph 16 of this Schedule.
99	—
100(1)	Omit the words before " no proceedings ".
(2)	—
(3)	Omit the reference to the General Commissioners.
(5) to (9)	—
101	For the words after "sufficient evidence " substitute the words " of the chargeable deposits stated therein and of the excess over £15 million of the average of such deposits held in the base period ".
102	—
103(1)	—
(2)	—
(3)	Omit the words from " for any chargeable period " to " end of that chargeable period ".
104	—
105	—
107	—
108	In subsection (2) for the words from the beginning to " Acts" substitute " The tax chargeable under section 134 of the Finance Act 1981 ".
112	—
113(1A)	—
(1B)	—
(3)	—
114
115(1) to (3)	—
118(1) to (3)	—

(2) Any expression to which a meaning is given by the principal section or this Schedule and which is used in a provision of the [1970 c. 9.] Taxes Management Act 1970 as applied by this paragraph shall in that provision, as so applied, have the same meaning as in that section and this Schedule.