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Capital Allowances Act 2001

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Changes over time for: Section 563

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Version Superseded: 01/04/2009

Status:

Point in time view as at 18/04/2005. This version of this provision has been superseded. Help about Status

Changes to legislation:

Capital Allowances Act 2001, Section 563 is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

563 Procedure for determining certain questions affecting two or more personsU.K.
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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

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)

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