31Right of appeal.U.K.
[F1(1)Subject to subsection (1A) below, an appeal may be brought against—
(a)an amendment under section 28A(2) or (4) of this Act of a self-assessment, or
(b)an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement, or
(c)an assessment to tax which is not a self-assessment,
by a notice of appeal in writing given within 30 days after the date on which the notice of amendment or assessment was issued.
(1A)An appeal against an amendment under subsection (2) of section 28A of this Act of a self-assessment shall not be heard and determined before the officer who made the amendment gives notice under subsection (5) of that section that he has completed his enquiries.
(2)The notice of appeal shall be given to the officer of the Board by whom the notice of amendment or assessment was given.
(3)The appeal shall be to the Special Commissioners if—
(a)the appeal involves any question of the application of any of [F2sections 660A to 660G or 677 to 682A] and 695 to 702 of the principal Act, or
(b)in the case of an appeal against an assessment, the assessment was made by the Board.]
F3(3A). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)Subject to subsection (3) above the appeal shall be to the General Commissioners, except that the appellant may elect (in accordance with section 46(1) of this Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.
(5)The notice of appeal against any assessment shall specify the grounds of appeal, but on the hearing of the appeal the Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
F4[(5A)An election under subsection (4) 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 subsection (5C) below and have not revoked it.
(5B)At any time before the determination of an appeal in respect of which an election has been made under subsection (4) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.
(5C)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.
(5D)If, at any time after the giving of a direction under subsection (5C) 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.
(5E)Any decision to give a direction under subsection (5C) above or revoke such a direction under subsection (5D) above shall be final.]
(6)This section has effect subject to any express provision in the Taxes Acts, including in particular any provision under which an appeal lies to the Special Commissioners to the exclusion of the General Commissioners, any provision transferring jurisdiction to some other tribunal, and any provision making one kind of assessment conclusive in an appeal against another kind of assessment.
Textual Amendments
F1S. 31(1)(1A)(2)(3) substituted for s. 31(1)-(3) (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 7; S.I. 1998/3173, art. 2
F2Words in s. 31(3) substituted (with effect in accordance with s. 74(2) of the amending Act) by Finance Act 1995 (c. 4), Sch. 17 para. 22
F3 A development land tax provision added by Development Land Tax Act 1976 (c. 24) Sch. 8 para. 3; Development Land Tax Act 1976 repealed by Finance Act 1985 s. 98(6), Sch. 27 Part X.
F4Finance Act 1984 s. 127, Sch. 22 para. 3(1) on and after 1 January 1985; S.I. 1984 No. 1836 (C. 45).
Modifications etc. (not altering text)
C1S. 31 modified (27.7.1993) by 1993 c. 34, s. 173, Sch. 19 Pt. I para. 7(2)(a)
C2S. 31 applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
C3 See—Finance Act 1988 (c. 39), Sch. 5 para. 5(2)—application of subsections (5) to (5E) to appeal by underwriter against inspector's determination; Finance Act 1988 (c. 39), s. 134—General Commissioners for Northern Ireland.
C4 See Finance Act 1988 (c. 39), Sch. 5 para. 8(2)—individual underwriters determinations.