Taxes Management Act 1970

Northern Ireland

13For the purposes of section 3 of the [1962 c. 30.] Northern Ireland Act 1962 (appellate jurisdiction of High Court in Northern Ireland under enactments passed before that Act) any provision of this Act reproducing such an enactment shall be treated as also having been passed before the passing of the said Act of 1962.

14Part V of this Act, and the repeal by the principal Act of the provisions corresponding to Part V of this Act, shall not apply to proceedings falling within paragraph 10(1) of Schedule 5 to the [1964 c. 37.] Income Tax Management Act 1964 (assessments, etc. for 1964-65 and earlier years).