What do Schedule 4 paragraphs 13 and 14 of the Taxes Management Act 1970 deal with?

Schedule 4 paragraphs 13 and 14 provide transitional arrangements for Northern Ireland when the Taxes Management Act 1970 replaced earlier tax legislation. Paragraph 13 was repealed by the Judicature (Northern Ireland) Act 1978 effective 18 April 1979. Paragraph 14 preserves older appeal procedures for proceedings relating to assessments for the 1964–65 tax year and earlier years.

What happened to paragraph 13 of Schedule 4 to the Taxes Management Act 1970?

Paragraph 13 was repealed and removed from the statute book by the Judicature (Northern Ireland) Act 1978, which took effect on 18 April 1979. It no longer has any operative legal effect and formed part of the transitional provisions for Northern Ireland that are now spent.

How does paragraph 14 protect older Northern Ireland tax proceedings?

Paragraph 14 provides that the Part V appeals rules of the Taxes Management Act 1970 and corresponding repeals do not apply to proceedings within paragraph 10(1) of Schedule 5 to the Income Tax Management Act 1964. This means assessments for 1964–65 and earlier years continued under the old procedural framework rather than being transferred to the new system.

Why was a transitional saving provision needed for Northern Ireland tax appeals?

A transitional saving provision was needed to avoid disrupting cases already in progress under earlier rules. Unresolved tax appeals or assessment disputes in Northern Ireland relating to the 1964–65 tax year or earlier continued under the old Income Tax Management Act 1964 procedural framework, ensuring fairness and legal continuity for affected taxpayers.

Taxes Management Act 1970 section Schedule 4 paragraphs 13–14

Northern Ireland

Schedule 4 paragraphs 13–14 deal with transitional provisions relating to Northern Ireland, specifically preserving certain older appeal procedures for earlier tax years.

Paragraph 13 was repealed by the Judicature (Northern Ireland) Act 1978, effective from 18 April 1979.
Paragraph 14 concerns the appeals provisions in Part V of the Taxes Management Act 1970.
Part V and related repeals do not apply to proceedings involving assessments for the 1964–65 tax year and earlier years that fell under the previous Income Tax Management Act 1964.
This preserved the older procedural rules for any outstanding legacy cases from those earlier years.

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