# Taxes Management Act 1970, Section 54C: Interpretation of sections 54A and 54B: “appropriate officer” etc

Extent: E+W+S+N.I.

(1) In sections 54A and 54B “the appropriate officer” means the appropriate officer—
(a) in Great Britain, of the Department for Work and Pensions, and
(b) in Northern Ireland, of the Department for Social Development.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/54C (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-54C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.