Finance Act 2003U.K.
This section has no associated Explanatory Memorandum
363.—(1) Section 33 (right to review of certain decisions) is amended as follows.
(2) For the heading substitute “Right to appeal against certain decisions”.
(3) In subsection (1)—
(a)for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)for “give a notice to the Commissioners requiring them to review” substitute “make an appeal to an appeal tribunal in respect of”.
(4) In subsection (2)—
(a)for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.
(5) In subsection (3) for “the Commissioners” substitute “HMRC”.
(6) In subsection (4)—
(a)for the first occurrence of “the Commissioners” substitute “HMRC”;
(b)for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”; and
(c)in paragraph (b) for “Commissioners” substitute “HMRC”.
(7) In subsection (5)—
(a)for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.
(8) For subsection (6) substitute—
“(6) The powers of an appeal tribunal on an appeal under this section include—
(a)power to quash or vary a decision; and
(b)power to substitute the tribunal’s own decision for any decision so quashed.
(7) On an appeal under this section—
(a)the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but
(b)it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.”.