Part 5 Relocation of Section 152 of ICTA
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Part 5 Relocation of Section 152 of ICTA

Taxes Management Act 1970 (c 9)

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TMA 1970 is amended as follows.

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(1)     Amend section 48 (application of following provisions of Part 5) as follows.

(2)     In subsection (2)(a) (application to appeals other than appeals against assessments) for “section 56†substitute “sections 54A to 54C and 56â€.

(3)     In subsection (3) (meaning of “relevant provisions†for purpose of application to proceedings other than appeals) after “except sections 49A to 49I†insert “and 54A to 54Câ€.

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After section 54 insert—

“54A No questioning in appeal of amounts of certain social security income

(1)     Subsection (2) applies if an amount is notified under section 54B(1) and—

(a)     no objection is made to the notification within 60 days after its date of issue,

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