The Taxes Management Act 1970 (c. 9) The Taxes Management Act 1970 (c. 9) 1Section 42 (procedure for making claims etc.) 2Section 57 (regulations about appeals) 3Section 58 (proceedings in tax cases in Northern Ireland) 4Section 98 (special returns, etc.) 5Paragraph 5 The Taxes Management Act 1970 (c. 9)