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

Taxes Management Act 1970 · 1970 c. 9View on legislation.gov.uk

Part V: APPEALS AND OTHER PROCEEDINGS

In sections 54A and 54B "the appropriate officer" means the appropriate officer—

in Great Britain, of the Department for Work and Pensions, and
in Northern Ireland, of the Department for Social Development.

Section 48(1)(a) (meaning of "appeal" in the following provisions of Part 5) does not apply for the purposes of sections 54A and 54B.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.