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Regulation 7 Application of the Taxes Management Act 1970 in relation to reviews and appeals with modificationsF1I1

United Kingdom

(1)

In this regulation reference to a section alone is reference to the section so numbered in the Management Act.

(2)

For the purposes of these regulations, sections 49A to 49I of the Management Act shall apply to appeals with the following modifications—

(a)

in section 49A(4) for “in accordance with section 54” substitute “in accordance with regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999”,

(b)

in section 49C(4) for “agreement in writing under section 54(1)” substitute “agreement under regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999”,

(c)

omit section 49C(5),

(d)

in section 49F(2) for “agreement in writing under section 54(1)” substitute “agreement under regulation 11 of the Social Security Contributions (Decisions and Appeals) Regulations 1999”,

(e)

omit section 49F(3)

Annotations

Textual amendments

F1

Reg. 7 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. 2 para. 62

Commencement

I1

Reg. 7 in force at 1.4.1999, see reg. 1