{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-54C",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-54C.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/54C",
  "kind": "section",
  "number": "54C",
  "heading": "Interpretation of sections 54A and 54B: “appropriate officer” etc",
  "text": "(1) In sections 54A and 54B “the appropriate officer” means the appropriate officer—\n(a) in Great Britain, of the Department for Work and Pensions, and\n(b) in Northern Ireland, of the Department for Social Development.\n(2) Section 48(1)(a) (meaning of “appeal” in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 54A-54C 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. 32 (with Sch. 9 paras. 1-9, 22)"
    },
    {
      "type": "C",
      "label": "C1",
      "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/54C",
    "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."
}