[F131B Appeals: appeals to General CommissionersU.K.
(1)An appeal under section 31(1) of this Act shall be to the General Commissioners, subject to—
(a)section 31C of this Act (appeals to be brought to Special Commissioners),
(b)any provision made by or under Part 5 of this Act, and
(c)any other provision of the Taxes Acts providing for an appeal to be brought to the Special Commissioners to the exclusion of the General Commissioners.
(2)Subsection (1) above has effect subject to any election under section 31D of this Act (election to take appeal to Special Commissioners).]
Textual Amendments
F1Ss. 31-31D substituted for s. 31 (with effect and application in accordance with s. 88(3), Sch. 29 para. 11(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 11(1)
Modifications etc. (not altering text)
C1S. 31B applied (20.10.2003) by The Income Tax (Incentive Payments for Voluntary Electronic Communication of PAYE Returns) Regulations 2003 (S.I. 2003/2495), regs. 1(1), 6(4)(b)
C2S. 31B applied (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 217
C3S. 31B applied (6.4.2007) by The Income Tax (Construction Industry Scheme) Regulations 2005 (S.I. 2005/2045), regs. 1, 59(1)(b) (with reg. 60, Sch. 1)