Taxes Management Act 1970

Appeal from inspector U.K.

1 (1) Except as otherwise provided by the following provisions of this Schedule, or any other provision of the Taxes Acts, an appeal against [F1 an amendment of a claim] shall lie to the General Commissioners, but the appellant may elect to bring the appeal before the Special Commissioners instead of the General Commissioners. U.K.

[(1A) An election under sub-paragraph (1) above shall be disregarded if—

(a) the appellant and [F2 the officer of the Board] agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or

(b) the General Commissioners have given a direction under sub-paragraph (1C) below and have not revoked it.

(1B) At any time before the determination of an appeal in respect of which an election has been made under sub-paragraph (1) above, [F2 the officer of the Board] after giving notice to the appellant may refer the election to the General Commissioners.

(1C) On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.

(1D) If, at any time after the giving of a direction under sub-paragraph (1C) above (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(1E) Any decision to give a direction under sub-paragraph (1C) or revoke such a direction under sub-paragraph (1D) above shall be final F3 .]

(2) If an appeal to either body of Commissioners is pending against an assessment on the appellant which relates to the same source of income as that to which the claim relates, the appeal on the claim shall lie to that body of Commissioners.

Textual Amendments

F1 Words in Sch. 2 para. 1(1) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 36(1)(a); S.I. 1998/3173, art. 2

F2 Words in Sch. 2 para. 1(1A)(1B) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 36(1)(b); S.I. 1998/3173, art. 2

F3 Finance Act 1984 s.127andSch.22 para.3(2)from1January1985. S.I. 1984 No.1836 (C.45)—commencement order (not reproduced).

2 (1) Appeal [F4 against an amendment of a claim] under any provision in column 1 of the Table below shall be to the General Commissioners, and paragraph 1 of this Schedule shall not apply. U.K.

(2) An appeal [F4 against an amendment of a claim] under any provision in column 2 of the said Table shall be to the Special Commissioners, and paragraph 1 of this Schedule shall not apply.

TABLE

1	2
Appeal exclusively to General Commissioners	Appeal exclusively to Special Commissioners
In the principal Act—	In the principal Act—
Chapter [F5 I of Part VII ]	section [F5 121(1), (2) ]
section [F5 351(5) ]	section 310
Schedule [F5 2 ]	F6 . . .
	section [F5 441(3) ]
	section [F5 459 ]
	section [F5 460 ]
	section [F5 467 ]
	section [F5 484 ]
	section [F5 527 ]
	section [F5 534 ]
	section [F5 536 ]
	section [F5 538 ]
	Chapter I of Part XVIII

Textual Amendments

F4 Words in Sch. 2 para. 2 substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 36(2); S.I. 1998/3173, art. 2

F5 Income and Corporation Taxes Act 1988 Sch. 29 para. 32.

F6 Repealed by Income and Corporation Taxes Act 1988 s. 844and Sch. 31.