Taxes Management Act 1970

50 Procedure.U.K.

F1(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F1(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F2[F3(6) If, on an appeal notified to the tribunal, the tribunal decides—]

(a)that, F4... , the appellant is overcharged by a self-assessment;

(b)that, F5... , any amounts contained in a partnership statement are excessive; or

(c)that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

(7)[F6If, on an appeal notified to the tribunal, the tribunal decides]—

(a)that the appellant is undercharged to tax by a self-assessment F7... ;

(b)that any amounts contained in a partnership statement F8... are insufficient; or

(c)that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.]

[F9(7A)[F10If, on an appeal notified to the tribunal, the tribunal decides] that a claim or election [F11which was the subject of a decision contained in a closure notice under section 28A] of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that [F12the tribunal decides is] appropriate, but otherwise the decision in the notice shall stand good.]

[F13(8)Where, on an appeal [F14notified to the tribunal] against an assessment [F15(other than a self-assessment)] which—

(a)assesses an amount which is chargeable to tax, and

(b)charges tax on the amount assessed,

[F16the tribunal decides] as mentioned in subsection (6) or (7) above, [F17the tribunal may], unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal [F14notified to the tribunal] is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.]

[F18(9)Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—

[F19(a)the partner’s return under section 8 or 8A of this Act, or]

(b)the partner’s company tax return,

so as to give effect to the reductions or increases of those amounts.]

[F20(10)Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(11)But subsection (10) is subject to—

(a)sections 9 to 14 of the TCEA 2007,

(b)Tribunal Procedure Rules, and

(c)the Taxes Acts.]

Textual Amendments

F1S. 50(1)-(5) repealed (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 6(a), Sch. 2 Pt. I

F2S. 50(6)(7) substituted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(1); S.I. 1998/3173, art. 2

F4Words in s. 50(6)(a) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(2)(a), Sch. 33 Pt. 2(13)

F5Words in s. 50(6)(b) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(2)(b), Sch. 33 Pt. 2(13)

F7Words in s. 50(7)(a) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(3)(a), Sch. 33 Pt. 2(13)

F8Words in s. 50(7)(b) repealed (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(3)(b), Sch. 33 Pt. 2(13)

F9S. 50(7A) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 7

F11Words in s. 50(7A) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(4)

F13Finance (No. 2) Act 1975 (c. 45), s.67(2), in relation to all years except that judgments in any court given in proceedings commenced before 29 April 1975 are not to be affected.

F15Words in s. 50(8) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 17(2); S.I. 1998/3173, art. 2

F18S. 50(9) substituted (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 19 para. 27(4); S.I. 1998/3173, art. 2

F19S. 50(9)(a) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 30(5)

Modifications etc. (not altering text)

C1 S. 50 applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C2S. 50 applied (with modifications) by Finance Act 1981 (c. 35), s.134, Sch.17 para.18 (special tax on banking deposits).

C3Ss. 48-54: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(ii)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C4Ss. 48-54 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(ii)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

C6S. 50(6)(7)(10)(11)(a)(b) applied (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 11(1)