| Links from Section 5 | ||
|---|---|---|
| Act | Linked to | Context |
|
2015/en/act/pub/0059/sec0001.html |
unresolved |
(3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise. |
|
2015/en/act/pub/0059/sec0002.html |
unresolved |
(1) Without prejudice to the general law in respect of bodies corporate performing, through natural persons, functions and to subsection (2)— |
|
2015/en/act/pub/0059/sec0002.html |
unresolved |
(3) Notwithstanding anything in subsection (1) or (2), any proceedings by a person in respect of any decision, determination or other act to which either of those subsections applies (other than proceedings involving a right or liability personal to any officeholder or other individual mentioned in those subsections) shall be in the Commission’s corporate name, and not otherwise. |
|
2015/en/act/pub/0059/sec0006.html |
unresolved |
(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority. |
|
2015/en/act/pub/0059/sec0006.html |
unresolved |
(2) Any function assigned by this Act or the Taxation Acts to the Commission or the Commissioners, other than a function specified in section 6(2)(b), (f), (g), or (j), may be performed by any one or more of the Commission’s staff acting under the Commission’s authority. |
| Links to Section 5 (from within TaxSource Total) | ||
| Act | Linked from | Context |
|
(a) references in the preceding subsections to the Appeal Commissioners’ refusing to accept an appeal include references to a member or members of staff of the Commission, pursuant to an authority granted under section 5(2) of the Finance (Tax Appeals) Act 2015, refusing to accept an appeal, and |
||
|
(2) Without prejudice to the generality of subsection (1), the granting of authority of the kind referred to in section 5(2) to a member or members of staff may, subject to the rules of procedure, if any, adopted under section 6(5), be done by any one of the Commissioners. |
||