{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-49D",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-49D.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/49D",
  "kind": "section",
  "number": "49D",
  "heading": "Notifying appeal to the tribunal",
  "text": "(1) This section applies if notice of appeal has been given to HMRC.\n(2) The appellant may notify the appeal to the tribunal.\n(3) If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.\n(4) Subsections (2) and (3) do not apply in a case where—\n(a) HMRC have given a notification of their view of the matter in question under section 49B, or\n(b) HMRC have given a notification under section 49C in relation to the matter in question.\n(5) In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 49A-49I inserted (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. 30 (with Sch. 3 para. 5)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Ss. 49A-49I applied (with modifications) by Finance Act 1999 (c. 16), Sch. 17 para. 11(4A) (as inserted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 1 para. 281(5))"
    },
    {
      "type": "C",
      "label": "C2",
      "text": "Ss. 49A-49I applied (with modifications) by The Social Security Contributions (Decisions and Appeals) Regulations 1999 (S.I. 1999/1027), reg. 7(2) (as substituted (1.4.2009) by S.I. 2009/56, art. 1(2), Sch. 2 para. 62)"
    },
    {
      "type": "C",
      "label": "C3",
      "text": "Ss. 49A-49I applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)"
    },
    {
      "type": "C",
      "label": "C4",
      "text": "Ss. 49A-49I applied by The Individual Savings Account Regulations 1998 (S.I. 1998/1870), Sch. para. 16(4) (as inserted (6.4.2017) by S.I. 2017/466, regs. 1, 31)"
    },
    {
      "type": "C",
      "label": "C5",
      "text": "Ss. 49D-49G applied (25.1.2018) by The Help-to-Save Accounts Regulations 2018 (S.I. 2018/87), regs. 1, 19(4)"
    },
    {
      "type": "C",
      "label": "C6",
      "text": "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)))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/49D",
    "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."
}