- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (19/07/2007)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 21/07/2008
Point in time view as at 19/07/2007.
There are currently no known outstanding effects for the Capital Allowances Act 2001, Cross Heading: Procedure for determining certain questions.
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(1)This section applies in relation to the determination of a question if—
(a)at the time when the question falls to be determined, it appears that the determination is material to the liability to tax (for whatever period) of two or more persons, and
(b)section 564 provides for this section to apply.
( 2 )The Commissioners who are to determine the question, for the purposes of the tax of all the persons concerned, are given in subsections (3) to (5).
( 3 )If—
(a)the same body of General Commissioners has jurisdiction with respect to all the persons concerned, and
(b)those persons do not agree that the determination is to be made by the Special Commissioners,
the determination is to be made by that body of General Commissioners.
( 4 )If—
(a)different bodies of General Commissioners have jurisdiction with respect to the persons concerned, and
(b)those persons do not agree that the determination is to be made by the Special Commissioners,
the determination is to be made by such of those bodies of General Commissioners as the [F1the Commissioners for Her Majesty’s Revenue and Customs] may direct.
( 5 )In any other case, the determination is to be made by the Special Commissioners.
( 6 )The Commissioners must determine the question in the same way as an appeal, but all the persons concerned are entitled—
(a)to appear before and be heard by the Commissioners, or
(b)to make representations to them in writing.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 83(1); S.I. 2005/1126, art. 2(2)(h)
Modifications etc. (not altering text)
C1S. 563(2)-(6) applied (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 607, (with Sch. 2)
(1)Section 563 applies in relation to the determination for the purposes of any of Parts 3 to 11 or this Part of any question about the way in which a sum is to be apportioned.
(2)Section 563 applies in relation to any determination of the market value of property for the purposes of—
(a)any provision of Part 2 (plant and machinery allowances),
(b)section 423 (mineral extraction allowances: amount of disposal value to be brought into account),
(c)section 559 (effect of successions),
(d)section 568 or 569 (sales treated as being for alternative amount), or
(e)section 573 (transfers treated as sales).
(3)Section 563 applies in relation to any determination of the amount of any sums paid or proceeds for the purposes of section 357 (industrial buildings allowances: arrangements having an artificial effect on pricing).
(4) If section 561 (transfer of a UK trade to a company in another member State) applies, section 563 applies—
(a)for the purposes of the tax of both company A and company B referred to in that section, and
(b)in relation to the determination of any question of apportionment of expenditure under section 561(3).
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