Income and Corporation Taxes Act 1988

12 [F1 (1) Sub-paragraph (4) applies in so far as—

(a) the question in dispute on any appeal falling within sub-paragraph (2) below is or involves a determination of whether this Schedule has effect, and

(b) the question relates to any provision made or imposed as between any two persons each of whom is within the charge to income tax or corporation tax in respect of profits arising from the relevant activities.]

(2) The appeals falling within this sub-paragraph are—

(a) any appeal under section 31 of, or Schedule 1A to, the Management Act;

(b) any appeal under paragraph 34(3) of Schedule 18 to the Finance Act 1998 against an amendment of a company’s return; and

(c) any appeal under paragraph 48 of that Schedule against a discovery assessment or a discovery determination.

(3) F2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) Where this sub-paragraph applies—

(a) each of the persons as between whom the actual provision was made or imposed shall be entitled to [F3 be a party in any proceedings];

(b) the [F4 tribunal] shall determine that question separately from any other questions in those proceedings; and

(c) [F5 the tribunal's] determination on that question shall have effect as if made in an appeal to which each of those persons was a party.

(5) In this paragraph—

• “discovery assessment” means a discovery assessment under paragraph 41 of Schedule 18 to the Finance Act 1998 (including one by virtue of paragraph 52 of that Schedule); and

• “discovery determination” means a discovery determination under paragraph 41 of that Schedule.

Textual Amendments

F1 Sch. 28AA para. 12(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 162(2)

F2 Sch. 28AA para. 12(3) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 162(3)

F3 Words in Sch. 28AA para. 12(4)(a) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 162(4)(a)

F4 Word in Sch. 28AA para. 12(4)(b) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 162(4)(b)

F5 Words in Sch. 28AA para. 12(4)(c) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 162(4)(c)