Chargeable gains
57Regulations about appeals
(1)The Board may make regulations—
(a)as respects the conduct of appeals against assessments and decisions on claims under Part III of the [1965 c. 25.] Finance Act 1965,
(b)entitling persons, in addition to those who would be so entitled apart from the regulations, to appear on such appeals,
(c)regulating the time within which such appeals or claims may be brought or made,
(d)where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,
(e)authorising an inspector or other officer of the Board, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Board.
(2)In paragraphs (d) and (e) of subsection (1) above references to market value shall, in relation to land in Great Britain, include references to current use value; and the [S.I. 1967/149.] Capital Gains Tax Regulations 1967 shall, except where the context otherwise requires, be construed accordingly.
This subsection shall be construed in accordance with Schedule 14 to the [1967 c. 54.] Finance Act 1967.
(3)Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—
(a)provisions as to the choice of the Commissioners, whether a body of General Commissioners or the Special Commissioners, to hear the appeal where, in addition to the appellant against an assessment, or the claimant in the case of an appeal against the decision on a claim, and in addition to the inspector or other officer of the Board, some other person is entitled to be a party to the appeal, and
(b)provisions corresponding to section 81 of the [1968 c. 3.] Capital Allowances Act 1968 (procedure on apportionments where more than one body of General Commissioners has jurisdiction), and
(c)provisions authorising the giving of conditional decisions where, under section 47 of this Act, or under any provision in the [1965 c. 25.] Finance Act 1965, questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another.
(4)Regulations under this section—
(a)shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and
(b)shall have effect notwithstanding anything in this Act.