Regulation 20 Taxes Management Act 1970: provisions to applyI1

United Kingdom

(1)

The provisions of the Taxes Management Act 1970^f1 specified in the first column of the Table in Part I of the Schedule to these Regulations shall apply in relation to the tax as they apply in relation to a tax within the meaning of that Act subject to any modification specified in the second column of that Table.

(2)

Any expression to which a meaning is given by the Act or in these Regulations and which is used in a provision of the Taxes Management Act 1970 as applied by this regulation shall in that provision, as so applied, have the same meaning as in the Act or these Regulations.

(3)

The provisions of the Taxes Management Act 1970 specified in F1... Part I of the Schedule (as modified where appropriate) are restated as so modified and applied in Part II of the Schedule.

Annotations

Textual amendments

F1: Word in reg. 20(3) omitted (27.5.1988) by virtue of The Stamp Duty Reserve Tax (Amendment) Regulations 1988 (S.I. 1988/835), regs. 1, 7

Commencement

I1: Reg. 20 in force at 27.10.1986, see reg. 1

Footnotes

f1: Relevant amendments were made to section 53 by section 129(1) of the Finance Act 1972 (c.41); to section 65 by section 57(1) of the Finance Act 1984 (c.43); to section 66 by section 148(1) of, and paragraph 36 of Schedule 2 to, the County Courts Act 1984 (c.28), by section 57(2) of the Finance Act 1984 and by Article 68(2) of, and Part II of Schedule 1 to, the County Courts (Northern Ireland) Order 1980 (S.I. 1980/397 (N.I. 3)); to section 67 by section 58(1) of, and Part III of Schedule 15 to, the Finance Act 1976 (c.40). Section 86 was substituted by section 46(1) of the Finance (No. 2) Act 1975 (c.45) and section 100(9) was amended by section 40 of, and paragraph 4(1) of Schedule 5 to, the Northern Ireland Constitution Act 1973 (c.36).