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Finance Act 1965

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1(1)Capital gains tax shall be under the care and management of the Board and the provisions of the Income Tax Acts in .the Table below shall apply in relation to capital gains tax as they apply in relation to income tax chargeable under Schedule D at the standard rate and subject to any necessary modifications.

(2)An appeal shall lie against an assessment to capital gains tax made in accordance with section 5 of the Income Tax Management 1964 c. 37. Act 1964 as applied by sub-paragraph (1) above and the appeal shall, subject to section 44 of this Act, be to the General Commissioners or the Special Commissioners ; and, subject to the said section 44, section 12 of the said Act of 1964 shall apply accordingly in relation to the appeal.

(3)Section 9 of the Income Tax Management Act 1964 as applied by sub-paragraph (1) above shall apply to every claim under this Part of this Act. Table Income Tax Provisions applied to Capital Gains Tax The Income Tax Act 1952 Section 47 (time limit for assessments). Section 63 (grounds of appeal to be stated, and recovery of tax not in dispute). Sections 65 and 66 (relief against double assessment or error or mistake in return). Chapter IV of Part II (collection) except section 72. Part XV (representative assessments) except section 367. Section 370 (assessment of agent and non-resident). Sections 495 to 497 (interest on overdue tax). Sections 500 to 505 (penalties). Section 507 with the amendment in Schedule 4 to the Income Tax Management Act 1964 (time limit for claims). Sections 510, 513 to 515 and 520 (miscellaneous). The Finance Act 1953 Section 29 (assessments in Scilly Isles). The Finance Act 1956 Section 10(3) (question of ordinary residence). The Finance Act 1960 Part III (penalties) The Income Tax Management Act 1964 The whole Act

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