Finance Act 1985

27 Procedural rules governing appeals

(1) On an appeal against an assessment to a penalty under section 13 above, the burden of proof as to the matters specified in paragraphs (a) and (b) of subsection (1) of that section shall lie upon the Commissioners.

(2) Paragraph 9 of Schedule 8 to the principal Act (rules with respect to procedure to be followed on appeals to value added tax tribunals) shall be amended as follows—

(a) after the words " on appeals to " there shall be inserted " and in other proceedings before";

(b) in paragraph (d) the words " and produce documents " shall be omitted;

(c) at the end of paragraph (d) there shall be inserted the following paragraph—

“(dd) for discovery and for requiring persons to produce documents”; and

(d) at the end of paragraph (e) there shall be added the words " or producing documents".

(3) On and after such day as the Lord Chancellor may by order made by statutory instrument appoint—

(a) the power to make rules under paragraph 9 of Schedule 8 to the principal Act shall be exercisable by the Lord Chancellor, after consultation with the Lord Advocate, instead of by the Commissioners;

(b) any rules under that paragraph which are in force immediately before the day appointed under this subsection shall have effect as if made as mentioned in paragraph (a) above ; and

(c) a statutory instrument by which the power referred to in paragraph (a) above is exercised shall be subject to annulment in pursuance of a resolution of either House of Parliament.

(4) In section 45 of the principal Act (orders, rules and regulations) in subsection (2) (statutory instruments to be subject to annulment by the Commons House of Parliament) after the words " subsection (3) below" there shall be inserted " and section 27(3)(c) of the Finance Act 1985".