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Finance (No. 2) Act 1997

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Changes over time for: Cross Heading: Appeals against assessments and decisions on claims

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There are currently no known outstanding effects for the Finance (No. 2) Act 1997, Cross Heading: Appeals against assessments and decisions on claims. Help about Changes to Legislation

Appeals against assessments and decisions on claimsU.K.

9(1)An appeal to the Special Commissioners shall lie against each of the following, that is to say—U.K.

(a)an assessment under this Schedule;

(b)a decision by the Board on a claim under paragraph 7 or 8 above.

(2)An appeal under sub-paragraph (1) above shall be made by notice to the Board.

(3)Subject to the following provisions of this paragraph, a notice of appeal under sub-paragraph (2) above—

(a)shall not be given more than 30 days after the day on which notice of the assessment or decision appealed against was given to the appellant; and

(b)must specify the grounds of appeal.

(4)An appeal under this paragraph may be brought out of time if, on an application made for the purpose by the appellant, the Board are satisfied—

(a)that the appellant has a reasonable excuse for not having brought the appeal within the time allowed by sub-paragraph (3) above; and

(b)that there was no unreasonable delay in the making of that application;

and, where the Board are not so satisfied, they shall refer the application to the Special Commissioners, who (if they are so satisfied) may themselves allow the appeal to be brought out of time.

(5)The Special Commissioners—

(a)may allow grounds in addition to those specified in the notice of appeal to be put forward on an appeal under this paragraph; and

(b)may take the additional grounds into consideration if they are satisfied that their omission from the notice was neither wilful nor unreasonable.

(6)Section 55 of the Management Act (postponement of tax to which an appeal relates) shall apply to an appeal under this paragraph against an assessment under this Schedule as it applies to an appeal against an assessment mentioned in subsection (1) of that section but as if, in that section—

(a)references to tax were references to windfall tax;

(b)references to the inspector were references to the Board; and

(c)subsections (6)(a) and (b)(i), (6A) and (9)(a) were omitted.

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