Taxes Management Act 1970 section 54C

Interpretation of sections 54A and 54B: "appropriate officer" etc

Section 54C provides definitions and interpretive rules that apply to sections 54A and 54B, which deal with the taxable amounts of certain social security income.

• The "appropriate officer" in Great Britain is an officer of the Department for Work and Pensions.
• The "appropriate officer" in Northern Ireland is an officer of the Department for Social Development.
• The general definition of "appeal" used elsewhere in Part 5 of the Act does not apply to sections 54A and 54B.
• These definitions support the rules preventing taxpayers from challenging social security income amounts during a tax appeal and the notification process for those amounts.