Section 48 Application to appeals and other proceedingsC1 C2 C3 C4 C5 F1

United Kingdom

(1)

In the following provisions of this Part of this Act, unless the context otherwise requires—

(a)

“appeal” means any appeal under the Taxes Acts;

(b)

a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.

(2)

In the case of —

(a)

an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of F2sections 54A to 54C and 56 below;

(b)

any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—

(i)

shall apply to the proceedings as they apply to appeals;

(ii)

but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below F3or section 217K of TIOPA 2010) the omission of section 56 below.

(3)

In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I F4and 54A to 54C.

Annotations

Textual amendments

F1: S. 48 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. 28
F2: Words in s. 48(2)(a) substituted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 31(2) (with Sch. 9 paras. 1-9, 22)
F3: Words in s. 48(2)(b) inserted (for accounting periods beginning on or after 1.1.2026) by Finance Act 2026 (c. 11), s. 46(2), Sch. 5 para. 1(5)
F4: Words in s. 48(3) inserted (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 7 para. 31(3) (with Sch. 9 paras. 1-9, 22)

Modifications

C1: See Oil Taxation Act 1975 (c. 22), s.1, Sch.2 para.1(1), the Oil Taxation Acts, for modification regarding petroleum revenue tax and supplementary petroleum duty.
C2: S. 48 applied by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).
C3: Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
C4: Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)
C5: Ss. 47C-57 applied (temp. until 30.4.2024) (with modifications in respect of s. 55) by Finance Act 2022 (c. 3), Sch. 10 para. 21(3)(4) (with Sch. 10 para. 43 (as amended by S.I. 2022/1321, regs. 1, 2(2)))

Notes on Part V

Modifications

C1

Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3)

Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5)

Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5)

Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4)

Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5)

Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17

C2

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C3

Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))

C4

Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)

C5

Pt. 5 applied (6.4.1999) by The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881), art. 1, reg. 13(4)

C6

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C7

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C8

Pt. 5 applied (with modifications) (18.6.2003) by The Tax Credits (Employer Penalty Appeals) Regulations 2003 (S.I. 2003/1382), regs. 1, 3-10

C9

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C10

Pt. 5 applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 204(7)

C11

Pt. 5 applied (6.4.2005) by Child Trust Funds Act 2004 (c. 6), ss. 23(6), 27; S.I. 2004/3369, art. 2(1)

C12

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C13

Pt. 5 applied (6.4.2006) by The Registered Pension Schemes (Relief at Source) Regulations 2005 (S.I. 2005/3448), regs. 1, 12(5)

C14

Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C15

Pt. 5 applied (21.7.2008) by Finance Act 2008 (c. 9), ss. 113, 114(7), Sch. 36 para. 48(5) (with Sch. 36 para. 38)

C16

Pt. 5 applied (1.4.2009) by Finance Act 2008 (c. 9), s. 113(2), Sch. 36 para. 32(6) (with Sch. 36 para. 38); S.I. 2009/404, art. 2

C17

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C18

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C19

Pts. 4, 5 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 29(1)

C20

Pts. 4, 5, 6 applied (with modifications) (N.I.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2009 (S.R. 2009/128), regs. 1(1), 57(4)

C21

Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 10 11)

C22

Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C23

Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

C24

Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C25

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C26

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C27

Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

C28

Pt. 5 applied (1.4.2013) by Finance Act 2012 (c. 14), s. 223, Sch. 38 paras. 5(5), 20(7), 31(7) (with Sch. 38 para. 43); S.I. 2013/279, art. 2

C29

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81K(10) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

C30

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 2 para. 81G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 28, 89 (with Sch. 8 paras. 90-96))

C31

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 40K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

C32

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 3 para. 40G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 117, 146 (with Sch. 8 paras. 147-157))

C33

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C34

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28G(3) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

C35

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 4 para. 28K(9) (as substituted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 179, 204 (with Sch. 8 paras. 205-215))

C36

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), Sch. 5 para. 57E(6) (as inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 8 paras. 220, 222)

C37

Pt. 5 extended (30.6.2014) by The International Tax Compliance (United States of America) Regulations 2014 (S.I. 2014/1506), regs. 1(2), 23(5)

C38

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

C39

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

C40

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C41

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C42

Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)

C43

Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))

C44

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)

C45

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)

C46

Pt. 5 modified (18.3.2016) by The Taxes (Base Erosion and Profit Shifting) (Country-by-Country Reporting) Regulations 2016 (S.I. 2016/237), regs. 1, 18(5)

C47

Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

C48

Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

C49

Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))

C50