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Taxes Management Act 1970

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47 Special jurisdiction relating to tax on chargeable gains. [1965 s.44(6)(7)(8).]U.K.

(1)If and so far as the question in dispute on any appeal against an assessment to tax (whether capital gains tax or corporation tax) on chargeable gains, or against a decision on a claim under [the Capital Gains Tax Act 1979 F1] is a question of the value of any land, or of a lease of land then—

(a)if the land is in England or Wales the question shall be determined on a reference to the Lands Tribunal, and

(b)if the land is in Northern Ireland the question shall be determined on a reference to the Lands Tribunal for Northern Ireland.

(2)In relation to land and leases of land in Scotland for any reference to the Lands Tribunal in subsection (1) above there shall be substituted a reference to the Lands Tribunal for Scotland:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

M1(3)If and so far as any appeal mentioned in subsection(1) above involves the question of the value of any shares or securities in a company resident in the United Kingdom, other than shares or securities dealt in on a stock exchange in the United Kingdom, that question shall be determined [by the Special Commissioners F3], and those Commissioners shall hear and determine the question in the same way as an appeal.

(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F4

Textual Amendments

F1Capital Gains Tax Act 1979 s.157(2)andSch.7 para.8for1979—80et seq.

F2 Proviso repealed (as spent) byFinance Act 1974 s.57(6)andSch.14 Part VII.SeeS.I. 1971 No.215—Lands Tribunal Act 1949 ss.1to4brought into force in Scotland on1March1971.

F3Finance Act 1975 s.54(1).See1975 s.54(2)as to transfer of proceedings pending at the passing of that Act(13March1975).

F4 Repealed byCapital Gains Tax Act 1979 s.158andSch.8for1979—80et seq.

Marginal Citations

M11969

Sch.XX 22(2).

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