PART V APPEALS AND OTHER PROCEEDINGS
Jurisdiction
F144 General Commissioners.
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F145 Quorum of Special Commissioners.
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F146 General and Special Commissioners.
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F146A Regulations about jurisdiction.
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F146B Questions to be determined by Special Commissioners.
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F146C Jurisdiction of Special Commissioners over certain claims included in returns.
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F246DQuestions to be determined by F3the relevant 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 F4relevant tribunal.
(2)
This section applies to—
F5(a)
an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(aa)
an appeal against an amendment of a return under paragraph F634 of Schedule 18 to the Finance Act 1998;
(b)
an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c)
an appeal against an amendment of a partnership return under section 30B(1) of this Act;
(d)
an appeal against an assessment to tax which is not a self-assessment;
(e)
an appeal against F7a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;
(f)
an appeal against a decision contained in a F8closure notice under paragraph 7(3) 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 F9relevant tribunal” means—
(a)
in relation to land in England and Wales, the F10Upper 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.
F247 Special jurisdiction relating to tax on chargeable gains.
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F1147A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F1247BSpecial jurisdiction relating to Business Expansion Scheme.
If and so far as the question in dispute on any appeal against the refusal of relief under F13Chapter III of Part VII of the principal Act (relief for investment in corporate trades), or against an assessment withdrawing any such relief, is a question of the value of an interest in land (within the meaning of F13Section 294(5) of that Act, it shall be determined—
(a)
if the land is in England and Wales, on a reference to the F14Upper Tribunal;
(b)
if the land is in Scotland, on a reference to the Lands Tribunal for Scotland; and
(c)
if the land is in Northern Ireland, on a reference to the Lands Tribunal for Northern Ireland.