Taxes Management Act 1970 section 57A

Regulations about appeals

Section 57A provided a regulation-making power in relation to tax appeals, originally introduced through the Development Land Tax Act 1976 but subsequently repealed.

• Section 57A was inserted into the Taxes Management Act 1970 by the Development Land Tax Act 1976, Schedule 8, paragraph 16.
• The section provided authority for regulations to be made governing the procedures and conduct of tax appeals.
• The Development Land Tax Act 1976, which was the source of this provision, was repealed by the Finance Act 1985, section 98(6) and Schedule 27, Part X.
• As a consequence of that repeal, section 57A is no longer operative and has no current practical effect.