Finance Act 1996

7 For section 47 there shall be substituted the following sections—

“46B Questions to be determined by Special Commissioners

(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—

(a) an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;

(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.

46C Jurisdiction of Special Commissioners over certain claims included in returns

(1) In so far as the question in dispute on an appeal to which this section applies concerns a claim made—

(a) to the Board, or

(b) under any of the provisions of the principal Act listed in subsection (3) below,

the question shall be determined by the Special Commissioners.

(2) This section applies to—

(a) an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;

(b) an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement.

(3) The provisions of the principal Act mentioned in subsection (1) above are—

(a) section 121(1) and (2) (management expenses of owner of mineral rights);

(b) sections 459 and 460 (exemption for certain friendly societies);

(c) section 467 (exemption for certain trade unions and employers' associations);

(d) sections 527, 534, 536 and 538 (reliefs in respect of royalties, copyright payments etc.);

(e) Chapter I of Part XVIII.

46D Questions to be determined by Lands Tribunal

(1) In so far as the question in dispute on an appeal to which this section applies—

(a) is a question of the value of any land or of a lease of land, and

(b) arises 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,

the question shall be determined by the relevant Lands Tribunal.

(2) This section applies to—

(a) an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;

(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) In this section “the relevant Lands Tribunal” means—

(a) in relation to land in England and Wales, the Lands Tribunal;

(b) in relation to land in Scotland, the Lands Tribunal for Scotland;

(c) in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.”