57 Regulations about appeals
Taxes Management Act 1970 (1970 c 9) | Legislation

Chargeable gains

57  Regulations about appeals

(1)     [The Commissioners for Her Majesty's Revenue and Customs may make regulations]—

(a)     as respects the conduct of appeals against assessments and decisions on claims under [the [1992 Act]],

(b)     entitling persons, in addition to those who would be so entitled apart from the regulations, [to be parties to] such appeals,

(c)     regulating the time within which such appeals or claims may be brought or made,

(d)     where the market value of an asset on a particular date, or an apportionment or any other matter,

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