Taxes Management Act 1970 section 48

Application to appeals and other proceedings

Section 48 defines what counts as an "appeal" for the purposes of Part V of the Act and explains how the appeal rules apply to different types of appeals and other proceedings.

• An "appeal" means any appeal under the Taxes Acts, and "notice of appeal" means a notice given under any provision of those Acts.
• For appeals that are not against an assessment, the Part V rules apply with necessary modifications, but excluding certain provisions about social security income amounts and further appeals on points of law.
• For proceedings other than appeals that the Taxes Acts say should follow the Part V rules, those rules apply as if the proceedings were appeals, again with necessary modifications.
• The HMRC review procedure provisions and the social security income provisions are excluded from the rules that apply to non-appeal proceedings.