SCHEDULES
SCHEDULE 19 Management: other amendments
Part I Amendments of Management Act
Procedure on appeal
17
1
For subsections (6) and (7) of section 50 of the Management Act (procedure on appeal) there shall be substituted the following subsections—
6
If, on an appeal, it appears to the majority of the Commissioners present at the hearing, by examination of the appellant on oath or affirmation, or by other lawful evidence—
a
that, by reason of an amendment under section 28A(2) or (4) of this Act, the appellant is overcharged by a self-assessment;
b
that, by reason of an amendment under section 28B(3) or 30B(1) of this Act, any amounts contained in a partnership statement are excessive; or
c
that the appellant is overcharged by an assessment other than a self-assessment,
the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.
7
If, on an appeal, it appears to the Commissioners—
a
that the appellant is undercharged to tax by a self-assessment which has been amended under section 28A(2) or (4) of this Act;
b
that any amounts contained in a partnership statement which has been amended under section 28B(3) or 30B(1) of this Act are insufficient; or
c
that the appellant is undercharged by an assessment other than a self-assessment,
the assessment or amounts shall be increased accordingly.
2
In subsection (8) of that section, after the words “an assessment” there shall be inserted the words “
(other than a self-assessment)
”
.
3
After that subsection there shall be inserted the following subsection—
9
Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to the partners so amend their self-assessments under section 9 or 11AA of this Act as to give effect to the reductions or increases of those amounts.