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Taxes Management Act 1970

Changes over time for: Paragraph 1

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Version Superseded: 03/05/1994

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Point in time view as at 01/02/1991.

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Taxes Management Act 1970, Paragraph 1 is up to date with all changes known to be in force on or before 25 June 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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1M1(1)Except as otherwise provided by the following provisions of this Schedule, or any other provision of the Taxes Acts, an appeal against the decision of an inspector on 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 the inspector or other 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, the inspector or other 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 F1.]

M2(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

F1Finance Act 1984 s.127andSch.22 para.3(2)from1January1985. S.I. 1984 No.1836 (C.45)—commencement order (not reproduced).

Marginal Citations

M11964(M) s.9(4), Sch.II; 1969 Sch.XX 21(2).

M21964(M) s.9(3); 1969 Sch.XX 21(2).

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