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Finance Act 2001

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This is the original version (as it was originally enacted).

Appeals

13(1)Part 11 of Schedule 18 to the Finance Act 1998 (c. 36) (company tax returns: supplementary provisions) is amended as follows.

(2)In paragraph 93 (general jurisdiction of Special or General Commissioners) after sub-paragraph (2) insert—

(2A)Unless the Special Commissioners otherwise direct, an appeal under paragraph 30 or 34(3) shall be to the Special Commissioners if—

(a)the appeal relates to a return in relation to which notice of enquiry has been given under paragraph 24, and

(b)notice has been given under paragraph 31A referring a question relating to the subject-matter of that enquiry to the Special Commissioners.

This applies even if the notice of referral was subsequently withdrawn..

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