OpenLegislation

Paragraph 29 I1I2

Northern Ireland

In Article 39(1) of that Order (interpretation, etc. of Chapter II of Part I)—

(a)

after the definition of “appeal tribunal” there is inserted—

  • ““Inland Revenue” means the Commissioners of Inland Revenue;”; and

(b)

after the definition of “relevant benefit” there is added—

  • ““tax appeal Commissioners” means the Commissioners for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970 or the Commissioners for the special purposes of the Income Tax Acts appointed under section 4 of that Act;”.

Annotations

Commencement

I1

Sch. 6 para. 29 not in force at made date, see art. 1

I2

Sch. 6 para. 29 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)