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Taxes Management Act 1970
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Changes over time for: Paragraph 10
Version Superseded: 01/04/2009
Alternative versions:
- 29/04/1996- Amendment
- 11/05/2001- Amendment
- 06/04/2005- Amendment
- 06/04/2005
Point in time - 01/04/2009- Amendment
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Point in time view as at 06/04/2005.
Changes to legislation:
Taxes Management Act 1970, Paragraph 10 is up to date with all changes known to be in force on or before 23 December 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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[F110U.K.An appeal against [F2any conclusion stated or amendment made by a closure notice under paragraph 7(2) above relating to] a claim made—
(a)to the Board,
(b)under Part XVI of the principal Act [F3(administration of estates: corporation tax) or Chapter 6 of Part 5 of ITTOIA 2005 (administration of estates: income tax)], or
(c)under any of the provisions of the principal Act listed in section 46C(3) of this Act,
shall be to the Special Commissioners.]
Textual Amendments
F1Sch. 1A paras. 10, 11 inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 9
F2Words in Sch. 1A para. 10 substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(7)
F3Words in Sch. 1A para. 10(b) substituted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 381 (with Sch. 2)
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