How are tax relief claims under repealed legislation handled after the Taxes Management Act 1970?

Under Schedule 4 paragraph 4, tax relief claims under enactments repealed before or by the Taxes Management Act 1970 are processed using the Section 42 claims procedure. The original rules determining whether a claim goes to the inspector or the Board, and which Commissioners hear any appeal, are fully preserved from the repealed legislation.

What happens to appeal proceedings started before 6 April 1965 under Schedule 4 paragraph 5?

Paragraph 5 provides a continuity rule ensuring that appeals or similar proceedings arising from claims made before 6 April 1965 continue before the same Commissioners originally hearing them. This applies even if the scheduling provisions introduced by the 1970 Act would have directed the appeal to different Commissioners, preventing disruption to proceedings already in progress.

What was the effect of the repeal of Schedule 4 paragraph 6?

Paragraph 6 originally contained a further transitional provision relating to claims under the Taxes Management Act 1970. It was repealed in its entirety by the Finance Act 1994 and no longer has any operative effect. Its removal reflected the diminishing relevance of transitional measures as the 1970 Act's framework became fully established.

Why does Schedule 4 preserve the original claim routing and appeal jurisdiction from repealed Acts?

Schedule 4 preserves original claim routing and appeal jurisdiction to ensure taxpayers do not lose access to relief simply because underlying legislation was overtaken by consolidating Acts. By maintaining the procedural framework of the repealed enactments through Section 42, Parliament ensured continuity and fairness in the treatment of existing rights to tax relief.

Taxes Management Act 1970 Schedule 4 paragraphs 4–6

Claims

Schedule 4 paragraphs 4 to 6 deal with transitional provisions governing how tax relief claims and related appeals originating under older, repealed legislation are to be handled following the commencement of the Taxes Management Act 1970.

Tax relief under enactments repealed before or by the principal Act continues to be claimable under Section 42 of the Taxes Management Act 1970, preserving the procedural framework that would otherwise have applied.
The rules determining whether a claim is made to the inspector or the Board, and which Commissioners hear any appeal, are preserved from the original repealed legislation.
Appeals or similar proceedings arising from claims made before 6 April 1965 continue before the same Commissioners originally hearing them, even if the new scheduling rules would have directed the appeal elsewhere.
Paragraph 6, which contained a further transitional provision, was repealed by the Finance Act 1994.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.

Become a member