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Taxes Management Act 1970
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48Application to appeals and other proceedings
(1)In the following provisions of this Part of this Act, unless the context otherwise requires—
" appeal " means any appeal to the General Commissioners or to the Special Commissioners under the Taxes Acts,
" the Commissioners " means the General Commissioners or the Special Commissioners as the case may be.
(2)The following provisions of this Part of this Act shall apply in relation to—
(a)appeals other than appeals against assessments, and
(b)proceedings which under the Taxes Acts are to be heard and determined in the same way as an appeal,
subject to the omission of section 56(9) below and to any other necessary modifications.
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