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Capital Allowances Act 2001

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Changes over time for: Section 563

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Status:

Point in time view as at 06/04/2024.

Changes to legislation:

There are currently no known outstanding effects for the Capital Allowances Act 2001, Section 563. Help about Changes to Legislation

563 Procedure for determining certain questions affecting [F1one] 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 [F2one] or more persons, and

(b)section 564 provides for this section to apply.

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F4(6)An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.]

Textual Amendments

F1Word in s. 563 heading substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 5(2)

F2Word in s. 563(1)(a) substituted (with effect in accordance with Sch. 10 para. 11 of the amending Act) by Finance Act 2012 (c. 14), Sch. 10 para. 5(1)

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)

C2S. 563(2)-(6) applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 177(5), 1329(1) (with Sch. 2 Pts. 1, 2)

C3S. 563(2)-(6) applied (with effect in accordance with s. 1329(1) of the amending Act) by Corporation Tax Act 2009 (c. 4), ss. 930, 1329(1) (with Sch. 2 Pts. 1, 2)

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