{
  "url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-IX",
  "json_url": "https://openlegislation.uk/finance-act-1988/schedule-14/part-IX.json",
  "legislation": "ukpga/1988/39",
  "legislation_title": "Finance Act 1988",
  "legislation_url": "https://openlegislation.uk/finance-act-1988",
  "path": "schedule/14/part/IX",
  "kind": "part",
  "number": "IX",
  "heading": "Tax Appeals etc. in Northern Ireland",
  "text": "Subject to any provision made by an order under subsection (9) of section 134 of this Act, these repeals come into force on the day appointed under subsection (4) of that section but do not affect any proceedings which by virtue of subsection (5) of that section are unaffected by subsections (1) to (3) of that section.\nChapter\nShort title\nExtent of repeal\n1970 c. 9.\nThe Taxes Management Act 1970.\nIn section 2(6), the second sentence.In section 58, subsection (1), in subsection (2) the word “Special” and subsection (4).Section 59.In section 100(4), the words “(or, in Northern Ireland, the Special Commission-ers)”.\n1975 c. 22.\nThe Oil Taxation Act 1975.\nIn section 20(2), the words “or, in Northern Ireland, to a county court”.In Schedule 2, in the Table in paragraph 1(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the references to section 59 and,”.\n1975 c. 45.\nThe Finance (No. 2) Act 1975.\nIn section 45(3), the words “and section 59(6) (election for county court in Northern Ireland)” and the word “each”.\n1978 c. 23.\nThe Judicature (Northern Ireland) Act 1978.\nIn Schedule 5, in Part II, in the entry relating to the Taxes Management Act 1970, the words “and 59(5)”.\nS.I.1980/397 (N.I.3).\nThe County Courts (Northern Ireland) Order 1980.\nIn Schedule 1, in Part II, the entry relating to section 59(3) of the Taxes Management Act 1970.\n1981 c. 35.\nThe Finance Act 1981.\nIn Schedule 17, in the Table in paragraph 18(1), in the entry relating to section 58(3) of the Taxes Management Act 1970, the words “Omit the reference to section 59and”.\n1988 c. 1.\nThe Income and Corporation Taxes Act 1988.\nIn Schedule 29, in the Table in paragraph 32, the entry relating to section 58(3)(b) of the Taxes Management Act 1970.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/IX",
    "retrieved_at": "2026-10-29T09:47:50.591815+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}