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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- SCHEDULE 3
- Directions by the Board
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Changes over time for: Cross Heading: Directions by the Board
Version Superseded: 01/04/2009
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Point in time view as at 06/04/2006.
Changes to legislation:
Taxes Management Act 1970, Cross Heading: Directions by the Board is up to date with all changes known to be in force on or before 03 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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[F1 Directions by the BoardU.K.
Textual Amendments
F1Sch. 3 substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 10
8(1)The Board may give a direction in relation to any class of proceedings specified in the direction that, notwithstanding the preceding provisions of this Schedule, the relevant place shall be taken to be a place in a division specified in the direction.U.K.
(2)A direction given under this paragraph shall not have effect in relation to any proceedings unless an officer of the Board has served on the taxpayer a notice in writing stating the effect of the direction in relation to those proceedings.
(3)A direction given under this paragraph shall not have effect if the taxpayer gives a notice in accordance with sub-paragraph (4) below objecting to the direction.
(4)The taxpayer gives a notice in accordance with this sub-paragraph if he gives it in writing to the Board within the period of 30 days beginning with the day on which the notice under sub-paragraph (2) above was served on him.
Modifications etc. (not altering text)
C1Sch. 3 para. 8 applied (20.10.2003) by The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 (S.I. 2003/2495), regs. 1(1), 6(5)
C2Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 156(4) (with Sch. 36)
C3Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 159(4) (with Sch. 36)
C4Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 170(4), 284(1) (with Sch. 36)
C5Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 253(4), 284(1) (with Sch. 36)
C6Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 271(10), 284(1) (with Sch. 36)
C7Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 269(4), 284(1) (with Sch. 36)
C8Sch. 3 paras. 1, 2, 8, 9 power to modify conferred (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 6(4) (with Sch. 36)
9(1)The Board may give directions for determining the relevant place in cases where —U.K.
(a)the proceedings fall within paragraph 2, 4 or 7 above, but there is no place falling within paragraph 2(2), 4(3) or, as the case may be, paragraph 7; or
(b)the relevant place would, apart from the direction, be a place outside the United Kingdom.
(2)A direction given under this paragraph by the Board shall not have effect in relation to any proceedings unless an officer of the Board has served on the taxpayer a notice in writing stating the effect of the direction in relation to those proceedings.
(3)A direction under sub-paragraph (1) above may be given in relation to—
(a)proceedings falling within that sub-paragraph;
(b)any class of such proceedings specified in the direction; or
(c)proceedings specified in the direction.]
Modifications etc. (not altering text)
C2Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 156(4) (with Sch. 36)
C3Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 159(4) (with Sch. 36)
C4Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 170(4), 284(1) (with Sch. 36)
C5Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 253(4), 284(1) (with Sch. 36)
C6Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 271(10), 284(1) (with Sch. 36)
C7Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 269(4), 284(1) (with Sch. 36)
C8Sch. 3 paras. 1, 2, 8, 9 power to modify conferred (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 6(4) (with Sch. 36)
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