OpenLegislation

Article 12 Regulations with respect to appealsI1I2I3

Northern Ireland

(1)

The Board may, by regulations made with the concurrence of the Lord Chancellor, make provision with respect to appeals to the F1tribunal under this Part.

(2)

Regulations under paragraph (1) of this Article may, in particular—

(a)

make provision with respect to any of the matters dealt with in the following provisions of the Taxes Management Act 1970—

F2(i)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(ii)

sections 48 to 54 (appeals to the F3tribunal), and

(iii)

F4section 56 (payment of tax where there is a further appeal), or

(b)

provide for any of those provisions of that Act to apply, with such modifications as may be specified in the regulations, in relation to an appeal to the F5tribunal under this Part.

F6(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

Textual amendments

F1

Word in art. 12(1) 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. 54(2)

F2

Art. 12(2)(a)(i) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 54(3)

F3

Word in art. 12(2)(a)(ii) 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. 54(4)

F4

Words in art. 12(2)(a)(iii) 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. 54(5)

F5

Word in art. 12(2)(b) 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. 54(6)

F6

Art. 12(3)(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 54(7)

Commencement

I1

Art. 12 not in force at made date, see art. 1

I2

Art. 12 in force at 26.3.1999 for specified purposes by S.R. 1999/149, art. 2(b), Sch. 1 (with arts. 3-6)

I3

Art. 12 in force at 1.4.1999 in so far as not already in force by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)

Notes on Part III

Modifications

C1

Pt. 3 modified (22.3.2011) by National Insurance Contributions Act 2011 (c. 3), ss. 8(6)(b), 13(2)

C2

Pt. 3 modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Iceland) (Liechtenstein) (Norway) Order 2023 (S.I. 2023/1060), art. 2, Sch.

C3

Pt. 3 modified (1.1.2021) by The Social Security (Norway) Order 2020 (S.I. 2020/1597), arts. 1, 2, Sch. (as amended 12.10.2023) by S.I. 2023/1060, arts. 1(2), 4(1))

C4

Pt. 3 modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Switzerland) Order 2021 (S.I. 2021/1088), arts. 1, 2, Sch. (as amended 12.10.2023) by S.I. 2023/1060, arts. 1(2), 4(2))

C5

Pt. 3 modified (coming into force in accordance with art. 1(3) of the amending S.I.) by The Social Security (Gibraltar) Order 2024 (S.I. 2024/149), art. 2, Sch.

C6

Pt. III modified (coming into force in accordance with art. 1 of the amending S.I.) by The Social Security (Contributions) (Republic of India) Order 2026 (S.I. 2026/274), art. 2(b)