Textual Amendments
F1 See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 248(3)—Application of Part Vto appeals concerning election under s. 247 (dividends paid by one member of a group to another).Finance Act 1990 s. 47(8)—appeals against matters arising from part disposals of unit trusts etc. held by a transferor insurance company to be heard by Special Commissioners.Social Security Act 1975 Sch. 2 para. 9 (in Part II Vol. 5)—collection of Class 4 contributions with income tax.Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No. 1960) regn. 12(3) (inPart III Vol.5)—Part Vapplied, with modifications, to applications underregn. 12(2)Income Tax (Interest Relief) Regulations 1982 (S.I. 1982 No. 1236) (inPart III Vol.5) regn. 14(5)—applicationof Part Vto appeals under regn.14(3).Personal Equity Plan Regns. 1986 (S.I. 1986 No. 1948) (in Part III Vol. 5) regns. 18(3)and 26(5)mdash;Part Vto apply to appeals against withdrawal of Board's approval of plan managers, and against Board's decisions on annual claims for relief in relation to personal equity plans.Occupational Pension Schemes (Additional Voluntary Contributions) Regns. 1987 (S.I. 1987 No. 1749) (in Part III Vol. 5) regn. 9(5)—Part Vto apply to appeals under S.I. 1987 No. 1749 regn. 9(3).Personal Pension Schemes (Provisional Approval) Regns. 1987 (S.I. 1987 No. 1765) (in Part III Vol. 5) regn. 6(4)—Part Vto apply to appeals under S.I. 1987 No. 1765.Personal Pension Schemes (Relief at Source) Regns. 1988 (S.I. 1988 No. 1013) (in Part III Vol. 5) regn. 11(5)—Part Vto apply to appeals under regn. 11(3).Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989 No. 2387) (in Part III Vol. 5) regns. 14and 17 Part Vto apply to appeals.
Modifications etc. (not altering text)
C1Part V (ss. 44 - 59) applied (30.1.1992) by S.I. 1992/10, reg. 10(3) and by S.I. 1992/12, reg. 10(3)
C2Part V (ss. 44 - 59) applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
C3Part V (ss. 44 - 59) applied (with modifications) (6.4.1993) by S.I. 1993/743, reg. 14(2)(4)
C4Part V (ss. 44 - 59) applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
(1)In the following provisions of this Part of this Act, unless the context otherwise requires—
“appeal” means any appeal to the General Commissioners or to the Special Commissioners under the Taxes Acts ,
“the Commissioners” means the General Commissioners or the Special Commissioners as the case may be.
(2)The following provisions of this Part of this Act shall apply in relation to—
(a)appeals other than appeals against assessments, and
(b)proceedings which under the Taxes Acts are to be heard and determined in the same way as an appeal,
subject [to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56(9) below F2] .
Textual Amendments
F2Finance (No.2) Act 1975 s.45(4)in relation to notices issued after31July1975.
Modifications etc. (not altering text)
C5 See Oil Taxation Act 1975 (c. 22), s.1, Sch.2 para.1(1), the Oil Taxation Acts, for modification regarding petroleum revenue tax and supplementary petroleum duty.
C6 S. 48 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).