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Taxes Management Act 1970

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Changes over time for: Section 58

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Version Superseded: 22/03/2001

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Point in time view as at 01/04/2000. This version of this provision has been superseded. Help about Status

Changes to legislation:

Taxes Management Act 1970, Section 58 is up to date with all changes known to be in force on or before 20 February 2025. 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. Help about Changes to Legislation

58 Proceedings in tax cases in Northern Ireland.U.K.

F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2(2)A case which is stated by the General Commissioners under regulation 22 of the General Commissioners Regulations in proceedings in Northern Ireland shall be a case for the opinion of the Court of Appeal in Northern Ireland, and the Taxes Acts shall have effect as if section 56 of this Act applied in relation to such proceedings—

(a)with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b)with the omission of subsection (8) of that section,

and the procedure relating to the hearing and determination of the case by the Court of Appeal in Northern Ireland shall be that for the time being in force in Northern Ireland as respects cases stated by a county court in the exercise of its general jurisdiction.]

F3(2A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4(2B)The Taxes Acts shall have effect as if section 56A of this Act applied in relation to any appeal to the Special Commissioners constituting proceedings in Northern Ireland—

(a)with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b)with the omission of subsections (2) and (5) to (7).

(2C)An appeal shall lie to the House of Lords in accordance with section 42 of the Judicature (Northern Ireland) Act 1978 from a decision of the Court of Appeal in Northern Ireland on a case stated under regulation 22 of the General Commissioners Regulations or on an appeal under section 56A of this Act.]

[F5(3)For the purposes of this section—

(a)proceedings in Northern Ireland” means proceedings as respects which the place given by the rules in Schedule 3 to this Act is in Northern Ireland;

(b)proceedings under section 102, 113(5), F6... 281(4) 343(10) or 783(9) of the principal Act (or the corresponding enactments repealed by that Act)[F7, paragraph 6 of Schedule 13B to that Act], section 11 of or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 or [F8section 151 of the Capital Allowances Act 1990] (proceedings to which more than one taxpayer is a party) shall be proceedings in Northern Ireland if the place given by the rules in Schedule 3 to this Act in relation to each of the parties concerned in the proceedings is in Northern Ireland.

and sections 21 and 22 of the Interpretation Act (Northern Ireland) 1954 shall apply as if references in those provisions to any enactment included a reference to this section.]

F9(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Repealed by Finance Act 1988 (c. 39), ss. 134(2), 148, Sch. 14 Part IX from 3 April 1989; S.I. 1989/473.

F2S. 58(2) substituted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 12(a)

F3S. 58(2A) omitted (with effect in accordance with reg. 1(1) of the amending S.I.) by virtue of The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 12(b)

F4S. 58(2B)(2C) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 12(b)

F6Word in s. 58(3)(b) repealed (with effect in accordance with Sch. 20 Pt. 3(4) Note of the amending Act) by Finance Act 1999 (c. 16), Sch. 20 Pt. 3(4)

F7Words in s. 58(3)(b) inserted (with effect in accordance with s. 30(5) of the amending Act) by Finance Act 1999 (c. 16), s. 30(4)(d)

F8Capital Allowances Act 1990 (c. 1) s. 164, Sch. 1 para. 1(1).

F9S. 85(4) repealed by Finance Act 1988 (c. 39), s. 148, Sch. 14 Part IX from 3 April 1989; S.I. 1989/473

Modifications etc. (not altering text)

C1 S. 58 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C2S. 58(2B)(2C) applied (with modifications) (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 11(6)(7)

C3 See Income Tax (Employments) Regs. 1973 (S.I. 1973 No.334) reg. 10(3)(4)—appeal against coding and reg. 48(3)—appeal against assessment under Sch. E.

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