Taxes Management Act 1970U.K.
This section has no associated Explanatory Memorandum
57.—(1) Paragraph 9(1) is amended as follows.
(2) In sub-paragraph (3)—
(a)for “On” substitute “In the case of”; and
(b)for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.
(3) In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.
(4) In sub-paragraph (5)—
(a)for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and
(b)omit “to them”.
Commencement Information
I1Sch. 1 para. 57 in force at 1.4.2009, see art. 1(2)
(1)
Paragraph 9(3) was amended and sub-paragraph (5) inserted by paragraph 10 of Schedule 19 to the Finance Act 1996 (c. 8).