Modifications etc. (not altering text)
C1Pt. 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)
C2Pt. 5 applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
C3Pt. 5 applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2)(4) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
C4Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)
C5Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3)
Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5)
Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5)
Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4)
Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5)
Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17
(1)Proceedings in Northern Ireland—
(a)which are brought under the Taxes Acts by an appellant or other party who is not the Board or an officer of the Board, and
(b)which, if they had been proceedings in Great Britain, might have been brought before the General Commissioners,
shall, if the party bringing the proceedings by notice combined (in the case of an appeal) with the notice of appeal, or by a separate notice in writing to the inspector given within the time limited for bringing the proceedings, so elects, be brought before a county court in Northern Ireland instead of before the Special Commissioners.
M1(2)In relation to proceedings brought under this section the following provisions of this Act—
section 49
section 51 with 53
sections 54 and 55
shall apply with the substitution for references to the Special Commissioners (however expressed) of references to the county court.
(3)Where proceedings are brought before a county court in Northern Ireland under this section—
(a)the county court shall have and exercise the same powers and authority in relation to the assessment appealed against (if any), the proceedings, the determination, and all matters consequent thereon, as the Special Commissioners would have and exercise,
(b)subject to county court rules, the practice and procedure in the proceedings shall be that followed in income tax cases in a county court in Northern Ireland before the commencement of this Act, and
(c)the proceedings shall be heard and determined by a single judge sitting alone, and not in public, who may, for all purposes of and incidental to the hearing and determination of the proceedings, exercise all the powers, authority and jurisdiction exercisable by a county court in Northern Ireland in relation to the hearing and determination of an appeal to which [Part IV of the County Courts (Northern Ireland) Order 1980 F1] (appeals to the county courts) applies.
(4)Within thirty days after the determination by the county court of proceedings brought under this section any party to the proceedings may require the court to state a case on a point of law for the opinion of the Court of Appeal in Northern Ireland.
(5)The procedure relating to the statement of the case shall be that for the time being in force in Northern Ireland as respects cases stated under section 2 of the County Courts Appeals Act (Northern Ireland) 1964 or any enactment of the Parliament of Northern Ireland F2 re-enacting the said section 2 with or without modification so, however, that notwithstanding anything in subsection (7) of the said section 2 or in any such re-enactment, an appeal, with leave as required by [section 42 of the Judicature (Northern Ireland) Act 1978 F3], shall lie to the House of Lords from any decision of the Court of Appeal in Northern Ireland upon a case stated to it pursuant to subsection (4) above.
(6)On the determination by the county court under this section of an appeal against an assessment, tax shall be paid in accordance with the determination notwithstanding that a case has been required to be stated or is pending:
Provided that if the amount of the assessment is altered by the order or judgment of the Court of Appeal, then—
(a)if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as the Court of Appeal may allow, or
[(b)if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which the inspector . . . F4 issues to the other party a notice of the total amount payable in accordance with the order or judgment of that CourtF5].
(7)Subject to the preceding provisions of this section the determination of the county court in proceedings under this section shall be final and conclusive.
(8)No determination of a county court under this section shall be questioned, whether by a case stated or otherwise, on the ground that the proceedings were not proceedings in Northern Ireland F6F7.
Textual Amendments
F1S.I. 1980 No. 397 (N.I.3.). art. 68(2)and Sch. 1 Part IIwith effect from 19April 1980.
F2 See theNorthern Ireland Constitution Act 1973 (c.36) s. 40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.
F3Judicature (Northern Ireland) Act 1978 (c.23) s.122andSch.5with effect on and after18April1979—S.I. 1979 No. 422.
F4 Words relating to development land tax added byDevelopment Land Tax Act 1976 Sch.8 para.15. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
F5Finance (No.2) Act 1975 s.45(3)in relation to notices issued after31July1975.
F6 SeeIncome Tax (Employment) Regns. 1973 (S.I. 1973 No.334) (inPart III Vol.5). regns. 10(3)—appeal against coding andregn. 48(3)—appeal against assessment underSch.E
F7S. 59Repealed by Finance Act 1988 (c. 39, SIF 63:1,2) ss. 134(2), 148and Sch. 14 Part IXfrom 3 April 1989—commencement order S.I. 1989 No. 473 (not reproduced).
Marginal Citations
M11969
Sch.X 2(2)(3).