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Paragraph 51 Taxes Management Act 1970

Original text. Later amendments are not shown.

(1)

Section 118 (interpretation) is amended as follows.

(2)

In subsection (1) omit the definitions of—

(a)

“the General Commissioners Regulations”; and

(b)

“the Special Commissioners Regulations”.

(3)

In subsection (1) insert the following definitions at the appropriate places—

  • ““HMRC” means Her Majesty’s Revenue and Customs;”;

  • ““the TCEA 2007” means the Tribunals, Courts and Enforcement

  • Act 2007;”;

  • ““the tribunal” is to be read in accordance with section 47C;”.

(4)

In subsection (2) for “Commissioners” substitute “tribunal”.

(5)

In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.