Taxes Consolidation Act 1997 section 151

Appeals

Section 151 gave taxpayers a right of appeal to the Appeal Commissioners on any question arising under the Chapter dealing with distributions paid out of the income of manufacturing companies.

• Provided a right of appeal on questions arising under Chapter 5 (sections 147 to 151) covering distributions out of manufacturing income.
• Appeals went to the Appeal Commissioners in the same manner as appeals against a corporation tax assessment.
• The general appeal provisions of the Tax Acts applied to such appeals.
• Repealed by the Finance Act 2000 with effect from 6 April 1999 (income tax) and for accounting periods commencing on or after that date (corporation tax).