- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (27/07/1999)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/04/2000
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Taxes Management Act 1970, Section 46B 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.
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(1)In so far as the question in dispute on an appeal to which this section applies is a question which under this section is to be determined by the Special Commissioners, the question shall be determined by them.
(2)This section applies to—
[F2(a)an appeal against an amendment of a self-assessment under—
(i)section 28A(2) or (4) of this Act, or
(ii)paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998;]
(b)an appeal against a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part;
(c)an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement;
(d)an appeal against an assessment to tax which is not a self-assessment;
(e)an appeal against an amendment under paragraph 7(3) of Schedule 1A to this Act of a claim or election made otherwise than by being included in a return;
(f)an appeal against a decision contained in a notice under paragraph 7(3A) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
(3)Any question—
(a)of the value of any shares or securities in a company resident in the United Kingdom, other than shares or securities quoted in The Stock Exchange Daily Official List, and
(b)arising in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
is a question to be determined by the Special Commissioners.
(4)Any question as to the application of any of the following provisions of the principal Act is a question to be determined by the Special Commissioners—
(a)Chapter IA or IB of Part XV (settlements);
(b)Part XVI (administration of estates);
(c)sections 740 and 743(1) (liability in respect of transfer of assets abroad);
(d)section 747(4)(a) (liability in respect of controlled foreign company).
(5)Any question as to the application of—
(a)section 830 of the principal Act, or
(b)section 276 of the 1992 Act,
(liability in relation to territorial sea and designated areas) is a question to be determined by the Special Commissioners.]
Textual Amendments
F1Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7
F2S. 46B(2)(a) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 24; S.I. 1998/3173, art. 2
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