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Changes over time for: Paragraph 95


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 18/04/2005
Status:
Point in time view as at 22/07/2004.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1998, Paragraph 95.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
95(1)References in this Schedule to “the Inland Revenue” are to any officer of the Board, except as otherwise provided.U.K.
(2)Functions under these provisions are functions of the Board—
paragraph 50 (relief in case of double assessment),
paragraph 51 (relief in case of mistake in return).
(3)Functions under these provisions are exercisable by the Board or an officer of the Board—
paragraph 41(1) or (2) (power to make discovery assessment or determination),
paragraph 52 (recovery of excessive repayments, etc.).
(4)Functions exercisable by the Board under sub-paragraph (2) or (3) are within section 4A of the Inland Revenue Regulation Act 1890 (functions of Board exercisable by officer acting with their authority).
(5)These provisions require things to be done by or in relation to the officer of the Board indicated in the Table:—
Provision | Subject-matter | Officer |
---|
paragraph 3(4) | Delivery of return | Officer by whom notice requiring return was issued. |
paragraph 16(5)(b) | Notice rejecting correction of return. | Officer by whom notice of correction was given. |
paragraph 28(2)(c) | Notice of appeal against requirement to produce documents, etc. | Officer by whom notice was given making the requirement. |
paragraph 30(4)(c) | Notice of appeal against amendment of self-assessment during enquiry. | Officer by whom notice of amendment was given. |
paragraph 34(4)(c) | Notice of appeal against amendment of return after enquiry. | Officer by whom notice of amendment was given. |
paragraph 48(2)(c) | Notice of appeal against assessment other than self-assessment. | Officer by whom notice of assessment was given. |
paragraph 70(3)(b) | Notice of consent to surrender group relief. | Officer to whom the surrendering company makes its company tax returns. |
paragraph 71(3) | Notice of withdrawal of consent to surrender group relief. | Officer to whom the notice of consent was given. |
paragraph 75(8)(c) | Notice of appeal against amendment of consent to surrender group relief. | Officer by whom notice of amendment was given. |
paragraph 83(6)(c) | Appeal against amendment of return to reduce claim for capital allowances. | Officer by whom notice of amendment was given. |
paragraph 94(3) | Election to take appeal to Special Commissioners. | Inspector or other officer of the Board for the time being concerned with the proceedings. |
(6)In this Schedule “the Board” means the Commissioners of Inland Revenue.
Yn ôl i’r brig