Appeals against Revenue decisions on tax5
1
Part 7 (appeals against Revenue decisions on tax) is amended as follows.
2
In paragraph 35—
a
at the end of sub-paragraph (1)(c) omit “or”;
b
at the end of sub-paragraph (1)(d) add—
, or
e
a Revenue determination under paragraph 25 (determination of tax chargeable if no return delivered).
3
In paragraph 36 (notice of appeal) —
a
after sub-paragraph (4) insert —
4A
In relation to an appeal under paragraph 35(1)(e) —
a
the specified date is the date on which the Revenue determination was issued, and
b
the relevant officer of the Board is the officer by whom the determination was made.
b
after sub-paragraph (5) insert—
5A
The only grounds on which an appeal lies under paragraph 35(1)(e) are that—
a
the purchase to which the determination relates did not take place,
b
the interest in the land to which the determination relates has not been purchased,
c
the contract for the purchase of the interest to which the determination relates has not been substantially performed, or
d
the land transaction is one for which a self-certificate is due (for example, because the land transaction is exempt from charge under Schedule 3).