Taxes Management Act 1970

Northern Ireland U.K.

58 Proceedings in tax cases in Northern Ireland. [1964(M) s.14; 1965 Sch.X 1(1), 18; 1966 Sch.VI 12(1), 27(4).] U.K.

(1) Subject to this section, all references in the Taxes Acts to the General Commissioners (however expressed, and including references in enactments conferring a right of appeal to the General Commissioners or, at the election of the appellant, to the Special Commissioners) shall, in relation to proceedings in Northern Ireland, be taken as references to the Special Commissioners or, in the cases provided for in section 59 below, a county court in Northern Ireland.

F1 (2) A case concerning tax which is stated by theSpecialF1 Commissioners under section 56 of this Act in proceedings in Northern Ireland shall be a case for the opinion of the Court of Appeal in Northern Ireland, and the Taxes Acts F2 shall have effect as if that section applied in relation to such proceedings—

(a) with the substitution for references to the High Court of references to the Court of Appeal in Northern Ireland, and

(b) with the omission of subsections (4), (5) and (8) of that section,

and the procedure relating to the transmission of the case to, and the hearing and determination of the case by, the Court of Appeal in Northern Ireland shall be that for the time being in force in Northern Ireland as respects cases stated by a county court in exercise of its general jurisdiction, and an appeal shall lie from the Court of Appeal to the House of Lords in accordance with [section 42 of the Judicature (Northern Ireland) Act 1978 F3 ].

[(2A) Where in proceedings in Northern Ireland an application is made for a case to be stated by the Commissioners under section 56 of this Act the case must be settled and sent to the applicant as soon after the application as is reasonably practicable F4 .]

(3) [For the purposes of this section—

(a) “proceedings in Northern Ireland” means proceedings as respects which the place given by the rules in Schedule 3 to this Act is in Northern Ireland;

(b) proceedings under section 102, 113(5), 260(3), 281(4) 343(10) or 783(9) of the principal Act (or the corresponding enactments repealed by that Act), section 11 of or paragraph 22 of Schedule 7 to the Income and Corporation Taxes Act 1970 or [section 151 of the Capital Allowances Act 1990 F5 ] (proceedings to which more than one taxpayer is a party) shall be proceedings in Northern Ireland if the place given by the rules in Schedule 3 to this Act in relation to each of the parties concerned in the proceedings is in Northern Ireland.

and sections 21 and 22 of the Interpretation Act (Northern Ireland) 1954 shall apply as if references in those provisions to any enactment included a reference to this section F6

(4) No determination of the Special Commissioners shall be questioned, whether by a case stated under section 56 of this Act or otherwise, on the ground that the place given by the rules in Schedule 3 to this Act was not in Northern Ireland, and accordingly that the proceedings ought to have been determined by some body of General Commissioners, except by a party by whom or on whose behalf an objection to the jurisdiction was made to the Special Commissioners before or in the course of the proceedings leading to the determination F7 F8 .

Textual Amendments

F1 Repealed by Finance Act 1988 (c. 39, SIF 63:2) ss. 134(2), 148and Sch. 14 Part IXfrom 3April 1989—commencement order S.I. 1989 No. 473 (not reproduced).

F2 SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—theOil Taxation Acts—for modification regarding petroleum revenue tax and supplementary petroleum duty.

F3 Judicature (Northern Ireland) Act 1978 (c.23) s.122andSch.5with effect on and after18April1979—S.I. 1979 No.422.

F4 Finance Act 1988 (c. 39 SIF 63:1,2) s. 135from 3April 1989—commencement order S.I. 1989 No. 473 (not reproduced).And see Finance Act 1988 s. 134.

F5 Capital Allowances Act 1990 (c. 1, SIF 63:1) s. 164and Sch. 1 para. 1(1).Previously

“section 81 of the Capital Allowances Act 1968”.

F6 Finance Act 1988 (c. 39 SIF 63:1,2) s. 135from 3April 1989—commencement order S.I. 1989 No. 473 (not reproduced).And see Finance Act 1988 s. 134.Previously

“For the purposes of this section and section 59 below—(a) “proceedings in Northern Ireland” means proceedings as respects which the place given by the rules in Schedule 3 to this Act is in Northern Ireland, and “proceedings in Great Britain” shall be construed accordingly;(b) proceedings under [sections 102, 113(5), 263(5) and (6), 343(10) or 783(a) of the principal Act, or paragraph 22 of Schedule 7 of the Income and Corporation Taxes Act 1970, or(a)] section 81 of the Capital Allowances Act 1968 (proceedings to which more than one taxpayer is a party) shall be proceedings in Northern Ireland if the place given by the rules in Schedule 3 to this Act in relation to each of the parties concerned in the proceedings is in Northern Ireland, and in relation to such proceedings the right of election to bring proceedings before a county court in Northern Ireland which is mentioned in subsection (1) of this section and section 59 below shall be exercisable jointly by all the parties concerned in the proceedings, and sections 21, 22 and 42(2) of the Interpretation Act (Northern Ireland) 1954 shall apply as if references in those provisions to any enactment included a reference to this section and section 59 below.(b)

(c)”

(a)Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) Sch. 29 para. 32.Previously

“section 11(aa), 137, 154(5), 252(9) or 494(9) of the principal Act, or paragraph 22 of Schedule 7 to that Act, or”.

(b)

SeeFinance Act 1981 s.134andSch.17 para.18—application ofs.58(2)(3)to the special tax on banking deposits.

(c)

SeeOil Taxation Act 1975 s.1andSch.2 para.1(1)—Oil Taxation Acts—regarding modification in relation to petroleum revenue tax and supplementary petroleum duty.

(aa)

SeeFinance Act 1982 s.157(7)—the repeal of the figure

“11”

byFinance Act 1980 s.122andSch.20 Part VIfor1982—83et seq. is to be deemed not to have taken effect at the beginning of1982—83.

F7 SeeIncome Tax (Employments) Regns. 1973 (S.I. 1973 No.334) (inPart III Vol.5) regn. 10(3)(4)—appeal against coding andregn. 48(3)—appeal against assessment underSch.E.

F8 Subs. (4)repealed by Finance Act 1988 (c. 39, SIF 63:1,2) s. 148 and Sch. 14 Part IXfrom 3 April 1989—commencement order S.I. 1989 No. 473 (not reproduced).

59 Election for county court in Northern Ireland. [1964(M) s.15.] U.K.

(1) Proceedings in Northern Ireland—

(a) which are brought under the Taxes Acts by an appellant or other party who is not the Board or an officer of the Board, and

(b) which, if they had been proceedings in Great Britain, might have been brought before the General Commissioners,

shall, if the party bringing the proceedings by notice combined (in the case of an appeal) with the notice of appeal, or by a separate notice in writing to the inspector given within the time limited for bringing the proceedings, so elects, be brought before a county court in Northern Ireland instead of before the Special Commissioners.

M1 (2) In relation to proceedings brought under this section the following provisions of this Act—

• section 49

• section 51 with 53

• sections 54 and 55

shall apply with the substitution for references to the Special Commissioners (however expressed) of references to the county court.

(3) Where proceedings are brought before a county court in Northern Ireland under this section—

(a) the county court shall have and exercise the same powers and authority in relation to the assessment appealed against (if any), the proceedings, the determination, and all matters consequent thereon, as the Special Commissioners would have and exercise,

(b) subject to county court rules, the practice and procedure in the proceedings shall be that followed in income tax cases in a county court in Northern Ireland before the commencement of this Act, and

(c) the proceedings shall be heard and determined by a single judge sitting alone, and not in public, who may, for all purposes of and incidental to the hearing and determination of the proceedings, exercise all the powers, authority and jurisdiction exercisable by a county court in Northern Ireland in relation to the hearing and determination of an appeal to which [Part IV of the County Courts (Northern Ireland) Order 1980 F9 ] (appeals to the county courts) applies.

(4) Within thirty days after the determination by the county court of proceedings brought under this section any party to the proceedings may require the court to state a case on a point of law for the opinion of the Court of Appeal in Northern Ireland.

(5) The procedure relating to the statement of the case shall be that for the time being in force in Northern Ireland as respects cases stated under section 2 of the County Courts Appeals Act (Northern Ireland) 1964 or any enactment of the Parliament of Northern Ireland F10 re-enacting the said section 2 with or without modification so, however, that notwithstanding anything in subsection (7) of the said section 2 or in any such re-enactment, an appeal, with leave as required by [section 42 of the Judicature (Northern Ireland) Act 1978 F11 ], shall lie to the House of Lords from any decision of the Court of Appeal in Northern Ireland upon a case stated to it pursuant to subsection (4) above.

(6) On the determination by the county court under this section of an appeal against an assessment, tax shall be paid in accordance with the determination notwithstanding that a case has been required to be stated or is pending:

Provided that if the amount of the assessment is altered by the order or judgment of the Court of Appeal, then—

(a) if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as the Court of Appeal may allow, or

[(b) if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which the inspector . . . F12 issues to the other party a notice of the total amount payable in accordance with the order or judgment of that CourtF13 ].

(7) Subject to the preceding provisions of this section the determination of the county court in proceedings under this section shall be final and conclusive.

(8) No determination of a county court under this section shall be questioned, whether by a case stated or otherwise, on the ground that the proceedings were not proceedings in Northern Ireland F14 F15 .

Textual Amendments

F9 S.I. 1980 No. 397 (N.I.3.). art. 68(2)and Sch. 1 Part IIwith effect from 19April 1980.

F10 See theNorthern Ireland Constitution Act 1973 (c.36) s. 40andSch.5 para.1—includes, from appointed day, a Measure of the Northern Ireland Assembly.

F11 Judicature (Northern Ireland) Act 1978 (c.23) s.122andSch.5with effect on and after18April1979—S.I. 1979 No. 422.

F12 Words relating to development land tax added byDevelopment Land Tax Act 1976 Sch.8 para.15. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.

F13 Finance (No.2) Act 1975 s.45(3)in relation to notices issued after31July1975.

F14 SeeIncome Tax (Employment) Regns. 1973 (S.I. 1973 No.334) (inPart III Vol.5). regns. 10(3)—appeal against coding andregn. 48(3)—appeal against assessment underSch.E

F15 S. 59Repealed by Finance Act 1988 (c. 39, SIF 63:1,2) ss. 134(2), 148and Sch. 14 Part IXfrom 3 April 1989—commencement order S.I. 1989 No. 473 (not reproduced).

Marginal Citations

M1 1969

Sch.X 2(2)(3).