- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (06/04/2005)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2009
Point in time view as at 06/04/2005.
Taxes Management Act 1970, PART 3A is up to date with all changes known to be in force on or before 11 September 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.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
Textual Amendments
F1Pt. 3A inserted (with effect and application in accordance with s. 88(3), Sch. 29 para. 6(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 6(1)
(1)At any time when an enquiry is in progress under section 9A(1) or 12AC(1) of this Act, any question arising in connection with the subject-matter of the enquiry may be referred to the Special Commissioners for their determination.
(2)Notice of referral must be given—
(a)jointly by the taxpayer and an officer of the Board,
(b)in writing,
(c)to the Special Commissioners.
(3)The notice of referral must specify the question or questions being referred.
(4)More than one notice of referral may be given under this section in relation to an enquiry.
(5)For the purposes of this section the period during which an enquiry is in progress is the whole of the period—
(a)beginning with the day on which notice of enquiry is given, and
(b)ending with the day on which the enquiry is completed.
(6)In this section “the taxpayer” means—
(a)in relation to an enquiry under section 9A(1) of this Act, the person to whom the notice of enquiry was given;
(b)in relation to an enquiry under section 12AC(1) of this Act, the person to whom the notice of enquiry was given or his successor.
(1)Either party may withdraw a notice of referral under section 28ZA of this Act by notice in accordance with this section.
(2)Notice of withdrawal must be given—
(a)in writing,
(b)to the other party to the referral and to the Special Commissioners,
(c)before the first hearing by the Special Commissioners in relation to the referral.
(1)The Lord Chancellor may make provision by regulations with respect to referrals to the Special Commissioners under—
(a)section 28ZA of this Act, or
(b)paragraph 31A of Schedule 18 to the Finance Act 1998.
(2)Regulations under subsection (1) above may, in particular—
(a)make provision with respect to any of the matters dealt with in the following provisions of this Act—
(i)section 50 (procedure before the Special Commissioners),
(ii)section 56 (statement of case for opinion of the High Court),
(iii)section 56A (appeals from the Special Commissioners), and
(iv)section 58 (proceedings in Northern Ireland), or
(b)provide for any of those provisions to apply, with such modifications as may be specified in the regulations, in relation to a referral to the Special Commissioners under the provisions mentioned in subsection (1) above.
(3)Regulations under subsection (1) above may—
(a)make different provision for different cases or different circumstances, and
(b)contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.
(4)Regulations under subsection (1) above shall—
(a)be made by statutory instrument, and
(b)be subject to annulment in pursuance of a resolution of either House of Parliament.
(5)In the following provisions any reference to an appeal includes a reference to a referral under section 28ZA of this Act or paragraph 31A of Schedule 18 to the Finance Act 1998—
(a)sections 56B, 56C and 56D of this Act (power of the Lord Chancellor to make regulations about the practice and procedure to be followed in connection with appeals to the Special Commissioners); and
(b)section 57 of this Act (power of the Board to make regulations about appeals relating to chargeable gains).
(6)Any regulations under section 56B or 57 of this Act which are in force immediately before the commencement of subsection (1) above shall apply in relation to referrals under section 28ZA of this Act or paragraph 31A of Schedule 18 to the Finance Act 1998, subject to any necessary modifications, as they apply in relation to appeals to the Special Commissioners.
(7)Regulations under this section relating to proceedings in Scotland shall not be made except with the consent of the Scottish Ministers.
(1)While proceedings on a referral under section 28ZA of this Act are in progress in relation to an enquiry—
(a)no closure notice shall be given in relation to the enquiry, and
(b)no application may be made for a direction to give such a notice.
(2)For the purposes of this section proceedings on a referral are in progress where—
(a)notice of referral has been given,
(b)the notice has not been withdrawn, and
(c)the questions referred have not been finally determined.
(3)For the purposes of subsection (2)(c) above a question referred is finally determined when—
(a)it has been determined by the Special Commissioners, and
(b)there is no further possibility of that determination being varied or set aside (disregarding any power to give permission to appeal out of time).
(1)The determination of a question referred to the Special Commissioners under section 28ZA of this Act is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.
(2)The determination shall be taken into account by an officer of the Board—
(a)in reaching his conclusions on the enquiry, and
(b)in formulating any amendments of the return required to give effect to those conclusions.
(3)Any right of appeal under section 31(1)(a), (b) or (c) of this Act may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.]
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Pwynt Penodol mewn Amser: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys