C1Part II Decisions and appeals

Annotations:
Modifications etc. (not altering text)
C1

Pt. II (ss. 8-19) applied (1.4.1999) by 1992 c. 5, s. 117A(3) (as added (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 13; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. II (ss. 8-19) extended (1.4.1999) by 1996 c. 18, s. 215(5) (as substituted (1.4.1999) by 1999 c. 2, s. 18, Sch. 7 para. 21; S.I. 1999/527, art. 2(b), Sch. 2)

Pt. II (ss. 8-19) excluded (3.3.1999) by S.I. 1999/527, art. 4(6)

Pt II modified (28.7.2000) 1992 c. 2, Sch. 1 para. 3B(2) (as inserted (28.7.2000) by 2000 c. 19, ss. 77(2), 86(1) (with s. 83(6))

Pt 2 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(a), 13(2)

I119 Interpretation of Part II.

In this Part—

  • “the General Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the M1Taxes Management Act 1970;

  • “the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970;

  • “the tax appeal Commissioners” means the General Commissioners or the Special Commissioners.