Section 39 | Exercise of right of appeal ^F1

From legislation.gov.uk

(1)Notice of an appeal under section 38 against a decision must be given ... in the prescribed manner within the period of thirty days after the date on which notice under section 21A(3) or 21C(6) was given of the conclusion on the review of the decision.^F2F3F4F5

(2)Notice of such an appeal must specify the grounds of appeal.^F2

(3)Repealed^F6

(4)Repealed^F6

(5)Repealed^F6

(6)Part 5 of the Taxes Management Act 1970 (appeals and other proceedings) applies in relation to appeals under section 38 (as in relation to appeals under the Taxes Acts, within the meaning of that Act), but subject to such modifications as are prescribed.^F7

(7)Repealed^F8

Notes

F1
Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3
F2
S. 39(1)(2) repealed (E.W.S.) (6.4.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(1), 2(12) (with art. 1(5))
F3
Words in s. 39(1) omitted (N.I.) (3.11.2014) by virtue of The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(a) (with art. 1(5)); S.I. 2014/2881, art. 2(a)
F4
Words in s. 39(1) substituted (N.I.) (3.11.2014) by The Tax Credits, Child Benefit and Guardian’s Allowance Reviews and Appeals Order 2014 (S.I. 2014/886), arts. 1(2), 2(13)(b) (with art. 1(5)); S.I. 2014/2881, art. 2(a)
F5
Words in s. 39 inserted (N.I.) (15.1.2021) by The Tax Credits Reviews and Appeals (Amendment) Order 2021 (S.I. 2021/44), arts. 1, 2(9)
F6
S. 39(3)(4)(5) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(2)
F7
Words in s. 39(6) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(3)
F8
S. 39(7) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 314(4)