[F1[F2Reviews and Appeals]U.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
F2Sch. 5 para. 59 cross-heading substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(3)
59U.K.[F3Sections 54 to 56] 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,
[F4as they apply] to the other decisions of the Commissioners specified in [F5section 54(1)].]
Textual Amendments
F3Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(a)
F4Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(b)
F5Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(c)