Valid from 28/07/2000
[F1 ReviewsU.K.
Textual Amendments
F1Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37
59U.K.Section 54 of this Act shall apply to a decision of the Commissioners under this Part of this Schedule—
(a)that a person is a controller,
(b)that a person is liable under this Part of this Schedule to pay any amount (including a penalty under paragraph 60 below),
(c)that a person is not entitled under this Part of this Schedule to an allowance, or
(d)as to the amount of any liability or any allowance under this Part of this Schedule,
as it applies to the other decisions of the Commissioners specified in subsection (1) of that section.]