Paragraph 10 Taxes Management Act 1970 c. 9

In section 56^f1—

(a)

subsections (1), (2), (4) and (5) shall be omitted;

(b)

in subsection (3) for the words “The party requiring the case” there shall be substituted the words “Where a party to an appeal requires the Commissioners to state and sign a case under regulation 20(1) of the General Commissioners Regulations, he”;

(c)

in subsection (6) for the words “arising on the case” there shall be substituted the words “arising on a case stated and transmitted to the High Court under regulation 22 of the General Commissioners Regulations”;

(d)

in subsection (9) for the words from the beginning to “a case” there shall be substituted the words “Where a party to an appeal against an assessment has required a case to be stated under regulation 20(1) of the General Commissioners Regulations, then notwithstanding that the case”.

Annotations

Footnotes

f1: Section 56 was amended by section 45(3) of the Finance (No. 2) Act 1975, paragraph 6 of Schedule 22 to the Finance Act 1984 and section 156(3) of the Finance Act 1989.