Search Legislation

Taxation (International and Other Provisions) Act 2010

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Section 32

 Help about opening options

Alternative versions:

Changes to legislation:

Taxation (International and Other Provisions) Act 2010, Section 32 is up to date with all changes known to be in force on or before 14 November 2019. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.

View outstanding changes

Changes and effects yet to be applied to the whole Act associated Parts and Chapters:

Whole provisions yet to be inserted into this Act (including any effects on those provisions):

This section has no associated Explanatory Notes

32After section 54 insert—

54ANo questioning in appeal of amounts of certain social security income

(1)Subsection (2) applies if an amount is notified under section 54B(1) and—

(a)no objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5), or

(b)an objection is made but is withdrawn by the objector by notice.

(2)The amount is not to be questioned in any appeal against any assessment in respect of income including the amount.

(3)Subsection (4) applies if an amount is notified under section 54B(1) and—

(a)an objection is made to the notification within 60 days after its date of issue, or such further period as may be allowed under section 54B(4) and (5),

(b)the appropriate officer and the objector come to an agreement that the amount notified should be varied in a particular manner, and

(c)the officer confirms that agreement in writing.

(4)The amount, as varied, is not to be questioned in any appeal against any assessment in respect of income including that amount.

(5)Subsection (4) does not apply if, within 60 days from the date when the agreement was come to, the objector gives to the appropriate officer notice that the objector wishes to repudiate or resile from the agreement.

54BNotifications of taxable amounts of certain social security income

(1)The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—

(a)of the amount on which the tax is charged, or

(b)of an alteration in an amount previously notified under paragraph (a) or this paragraph.

(2)A notification under subsection (1) must—

(a)state its date of issue, and

(b)state that the person notified may object to the notification by notice given within 60 days after that date.

(3)A notification under subsection (1)(b) cancels the previous notification concerned.

(4)An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—

(a)the appropriate officer is satisfied—

(i)that there was a reasonable excuse for not objecting before the end of the 60 days, and

(ii)that the application was made without unreasonable delay after the end of the 60 days, and

(b)the officer gives consent in writing.

(5)If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.

54CInterpretation of sections 54A and 54B: “appropriate officer” etc

(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.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open the Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources