C4C1C2C3C5C7C6C8C9C10C11C12C13C14C15C16C19C20C18C17C21C22C23C24C25C26C27C28C30C29C32C31C36C33C34C35C37C38C39C41C40C42C43C45C44C46C48C47C49C50C51C52C53C54C55C56C57C58C59C60 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

C7

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C6

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C9

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C12

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

C14

Pt. 5 applied (with application in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Purchased Life Annuities) Regulations 2008 (S.I. 2008/562), regs. 1(1), 20 (with reg. 27)

C19

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 34 (with reg. 1(4)(6))

C20

Pt. 5 applied (with modifications) (E.W.) (6.4.2009) by The Education (Student Loans) (Repayment) Regulations 2009 (S.I. 2009/470), regs. 1(1), 62(4) (with reg. 1(4)(6))

C21

Pt. 5 applied (with effect in accordance with s. 93(2) of the amending Act) by Finance Act 2009 (c. 10), Sch. 46 para. 10(5) (with Sch. 46 paras. 1011)

C22

Pt. 5 power to apply (with modifications) conferred (1.1.2010 for specified purposes) by Saving Gateway Accounts Act 2009 (c. 8), s. 24(4)(5), 31; S.I. 2009/3332, art. 2(e)

C23

Pt. 5 applied (with effect in accordance with s. 381(1) of the amending Act) by Taxation (International and Other Provisions) Act 2010 (c. 8), ss. 145(6), 381(1) (with Sch. 9 paras. 1-9, 22)

C24

Pt. 5 applied (with modifications) (8.4.2010) by Finance Act 2010 (c. 13), Sch. 1 paras. 32, 33

C25

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 29(6), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C26

Pt. 5 applied (with modifications) (1.4.2012) by Finance Act 2011 (c. 11), Sch. 23 paras. 37(5), 65(1)(a) (with Sch. 23 paras. 50, 65(1)(b))

C27

Pt. 5 applied (with modifications) by The Social Security (Contributions) Regulations 2001 (S.I. 2001/1004), Sch. 4 para. 29V(8) (as inserted (6.4.2012) by S.I. 2012/821, regs. 1(1), 18)

C36

Pt. 5 applied by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 421JF(6) (as inserted (with effect in accordance with Sch. 8 para. 234 of the amending Act) by Finance Act 2014 (c. 26), Sch. 8 paras. 228, 232)

C38

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 247(5) (with ss. 269-271)

C39

Pt. 5 applied (17.7.2014) by Finance Act 2014 (c. 26), s. 266(11) (with ss. 269-271)

C41

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 12)

C40

Pt. 5 applied (with modifications) by Social Security Contributions and Benefits Act 1992 (c. 4), s. 11A(1)(3) (as inserted (with effect in accordance with Sch. 1 para. 35 of the amending Act) by National Insurance Contributions Act 2015 (c. 5), Sch. 1 para. 3)

C42

Pt. 5 extended (with effect in accordance with s. 116(1) of the amending Act) by Finance Act 2015 (c. 11), s. 102(6)

C43

Pt. 5 modified (with effect in accordance with reg. 1(4) of the amending S.I.) by The International Tax Compliance Regulations 2015 (S.I. 2015/878), regs. 1(1), 20(5) (with reg. 1(2)(3))

C45

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 12(11)

C44

Pt. 5 excluded (E.W.N.I.) (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 8 para. 10(9)

C48

Pt. 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 79(4)

C47

Pts. 4, 5 applied (with modifications) (with application in accordance with reg. 1 of the amending S.I.) by The Education (Postgraduate Masters Degree Loans) Regulations 2016 (S.I. 2016/606), regs. 1(1), 44

C49

Pt. 5 applied by Income Tax Act 2007 (c. 3), s. 698A(3) (as inserted (with effect in accordance with s. 34(8)(9) of the amending Act) by Finance Act 2016 (c. 24), s. 34(6))

C50

Pt. 5 applied (15.9.2016) by Finance Act 2016 (c. 24), s. 114(3) (with s. 117)

C51

Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 36(6) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C52

Pt. 5 applied by Taxation (International and Other Provisions) Act 2010 (c. 8), Sch. 7A para. 48(3) (as inserted (with effect in accordance with Sch. 5 para. 25(1)(2) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 5 para. 2 (with Sch. 5 para. 28))

C53

Pt. 5 modified (12.2.2019) by Finance Act 2019 (c. 1), Sch. 15 para. 94(6)

C55

Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)

C56

Pt. 5 applied (with effect in accordance with reg. 1(3) of the amending S.I.) by S.I. 2005/2045, reg. 24L(14) (as inserted by The Income Tax (Construction Industry Scheme) (Amendment) Regulations 2021 (S.I. 2021/321), regs. 1(1), 10)

C57

Pt. 5 applied (with effect in accordance with s. 121(6) of the amending Act) by 2014 c. 26, s. 236E(6) (as inserted by Finance Act 2021 (c. 26), Sch. 30 para. 1)

C58

Pt. 5 applied (in relation to relevant returns that are required to be made on or after 1.4.2022) by Finance Act 2022 (c. 3), Sch. 17 para. 24(6)

Jurisdiction

F844 General Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F845 Quorum of Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F846 General and Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F846A Regulations about jurisdiction.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F846B Questions to be determined by Special Commissioners.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F846C Jurisdiction of Special Commissioners over certain claims included in returns.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46DF4Questions to be determined by F9the relevant tribunal.

1

In so far as the question in dispute on an appeal to which this section applies—

a

is a question of the value of any land or of a lease of land, and

b

arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,

the question shall be determined by the F10relevant tribunal.

2

This section applies to—

F5a

an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;

aa

an appeal against an amendment of a return under paragraph F1434 of Schedule 18 to the Finance Act 1998;

b

an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

c

an appeal against an amendment of a partnership return under section 30B(1) of this Act;

d

an appeal against an assessment to tax which is not a self-assessment;

e

an appeal against F6a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;

f

an appeal against a decision contained in a F7closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.

3

In this section “the F11relevant tribunal” means—

a

in relation to land in England and Wales, the F12Upper Tribunal;

b

in relation to land in Scotland, the Lands Tribunal for Scotland;

c

in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.

F447 Special jurisdiction relating to tax on chargeable gains.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F147A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

47BF3Special jurisdiction relating to Business Expansion Scheme.

If and so far as the question in dispute on any appeal against the refusal of relief under F2Chapter III of Part VII of the principal Act (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of F2Section 294(5) of that Act, it shall be determined—

a

if the land is in England and Wales, on a reference to the F13Upper Tribunal;

b

if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and

c

if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.