{
  "url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-59",
  "json_url": "https://openlegislation.uk/finance-act-1996/schedule-5/paragraph-59.json",
  "legislation": "ukpga/1996/8",
  "legislation_title": "Finance Act 1996",
  "legislation_url": "https://openlegislation.uk/finance-act-1996",
  "path": "schedule/5/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": null,
  "text": "Sections 54 to 56 of this Act shall apply to a decision of the Commissioners under this Part of this Schedule—\n(a) that a person is a controller,\n(b) that a person is liable under this Part of this Schedule to pay any amount (including a penalty under paragraph 60 below),\n(c) that a person is not entitled under this Part of this Schedule to an allowance, or\n(d) as to the amount of any liability or any allowance under this Part of this Schedule,\nas they apply to the other decisions of the Commissioners specified in section 54(1).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5 Pt. VIII paras. 48-61 added (28.7.2000 with effect in relation to taxable disposals made on or after 28.7.2000) by 2000 c. 17, s. 142(3)(4), Sch. 37"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 5 para. 59 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 240(4)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/1999/2789",
      "affecting_title": "The Criminal Evidence (Northern Ireland) Order 1999"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1996/8/schedule/5/paragraph/59",
    "retrieved_at": "2026-10-29T09:32:25.231034+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."
}