COM10062 - Appeals: handling appeals and postponements: legislation: determination of appeal
The table below gives a brief explanation of what is in the legislation relevant to this subject.
| Section | Explanation |
|---|---|
| Para 9 Sch 1A Taxes Management Act (TMA) 1970 | Tribunal power to determine appeal against a caseworker’s amendment of a claim (or decision on a claim that is not a claim to relief by discharge or repayment of tax) following an enquiry. |
| 50 TMA 1970 | Tribunal power to determine appeals against assessments and amendments to assessments. |
| 54 TMA 1970 | Settlement of appeal by enquiry - claim withdrawn. |
| 100B TMA 1970 | Tribunal power to determine penalty appeals. |