1M1(1)Except as otherwise provided by the following provisions of this Schedule, or any other provision of the Taxes Acts, an appeal against the decision of an inspector on a claim shall lie to the General Commissioners, but the appellant may elect to bring the appeal before the Special Commissioners instead of the General Commissioners.U.K.
[(1A)An election under sub-paragraph (1) above shall be disregarded if—
(a)the appellant and the inspector or other officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or
(b)the General Commissioners have given a direction under sub-paragraph (1C) below and have not revoked it.
(1B)At any time before the determination of an appeal in respect of which an election has been made under sub-paragraph (1) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.
(1C)On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, direct that the election be disregarded.
(1D)If, at any time after the giving of a direction under sub-paragraph (1C) above (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.
(1E)Any decision to give a direction under sub-paragraph (1C) or revoke such a direction under sub-paragraph (1D) above shall be final F1.]
M2(2)If an appeal to either body of Commissioners is pending against an assessment on the appellant which relates to the same source of income as that to which the claim relates, the appeal on the claim shall lie to that body of Commissioners.
Textual Amendments
F1Finance Act 1984 s.127andSch.22 para.3(2)from1January1985. S.I. 1984 No.1836 (C.45)—commencement order (not reproduced).
Marginal Citations
M11964(M) s.9(4), Sch.II; 1969 Sch.XX 21(2).
M21964(M) s.9(3); 1969 Sch.XX 21(2).
2M3(1)Appeal from a decision of an inspector on a claim under any provision in column 1 of the Table below shall be to the General Commissioners, and paragraph 1 of this Schedule shall not apply.U.K.
(2)An appeal from a decision of an inspector on a claim under any provision in column 2 of the said Table shall be to the Special Commissioners, and paragraph 1 of this Schedule shall not apply.
| 1 | 2 |
|---|---|
| Appeal exclusively to General Commissioners | Appeal exclusively to Special Commissioners |
| In the principal Act— | In the principal Act— |
| Chapter [I of Part VII F2] | section [121(1), (2) F2] |
| section [351(5) F2] | section 310 |
| Schedule [2 F2] | section 311 F3 |
| section [441(3) F2] | |
| section [459 F2] | |
| section [460 F2] | |
| section [467 F2] | |
| section [484 F2] | |
| section [527 F2] | |
| section [534 F2] | |
| section [536 F2] | |
| section [538 F2] | |
| Chapter I of Part XVIII |