Statute
Section 54C — Taxes Management Act 1970: Interpretation of sections 54A and 54B: “appropriate officer” etc
Text of the provision Official document
Interpretation of sections 54A and 54B: “appropriate officer” etc 54C 1 In sections 54A and 54B “ the appropriate officer ” means the appropriate officer—
a in Great Britain, of the Department for Work and Pensions, and b in Northern Ireland, of the Department for Social Development.
2 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.
Official source: legislation.gov.uk
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