{
  "url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-9",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/schedule-1A/paragraph-9.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "schedule/1A/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": null,
  "text": "(1) An appeal may be brought against—\n(a) any conclusion stated or amendment made by a closure notice under paragraph 7(2) above, or\n(b) any decision contained in a closure notice under paragraph 7(3) above.\n(1A) Notice of the appeal must be given—\n(a) in writing,\n(b) within 30 days after the date on which the closure notice was issued,\n(c) to the officer of the Board by whom the closure notice was given.\n(2) Where, in the case of such an appeal, the issues arising include—\n(a) any question arising under section 278 of the principal Act or section 56 or 460 of ITA 2007 (residence etc of claimants);\n(b) any question of residence, ordinary residence or domicile; or\n(c) the question whether a fund is one to which section 615(3) of the principal Act applies (pension funds for service abroad),\nthe time for bringing the appeal shall be three months from the date mentioned in sub-paragraph (1A)(b) above.\n(3) In the case of an appeal against an amendment made by a closure notice under paragraph 7(2) above, if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.\n(4) Where any such amendment is varied, whether by HMRC or by the tribunal or by the order of any court, paragraph 8 above shall (with the necessary modifications) apply in relation to the variation as it applied in relation to the amendment.\n(5) If, on an appeal notified to the tribunal, the tribunal decides that a claim which was the subject of a decision contained in a closure notice under paragraph 7(3) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears ... appropriate, but otherwise the decision in the notice shall stand good.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 1A para. 9(1)(1A) substituted for Sch. 1A para. 9(1) (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1A para. 9(2)(a) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 264(a) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1A para. 9(2)(c) substituted (with effect in accordance with s. 1034(1) of the amending Act) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 1 para. 264(b) (with Sch. 2)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1A para. 9(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(2)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in Sch. 1A para. 9(2) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(3)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1A para. 9(3) 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. 1 para. 57(2)(a)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1A para. 9(3) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(3)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1A para. 9(3) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(4)"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in Sch. 1A para. 9(3) 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. 1 para. 57(2)(b)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in Sch. 1A para. 9(4) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(5)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words in Sch. 1A para. 9(4) 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. 1 para. 57(3)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Sch. 1A para. 9(5) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(4)"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in Sch. 1A para. 9(5) 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. 1 para. 57(4)(a)"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words in Sch. 1A para. 9(5) substituted (with effect and application in accordance with s. 88(3), Sch. 29 para. 12(8) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 12(6)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Words in Sch. 1A para. 9(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. 1 para. 57(4)(b)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 1A para. 9 excluded (with application in accordance with Sch. 31 of the amending Act) by Finance Act 2014 (c. 26), s. 208(10)(11)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/schedule/1A/paragraph/9",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}