SCHEDULES

[F1 SCHEDULE 1A U.K. Claims etc. not included in returns

Textual Amendments

F1 Sch. 1A inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 35; S.I. 1998/3173, art. 2

Modifications etc. (not altering text)

C1 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), s. 749A(4)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 4)

C2 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 24 para. 9(7)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 20(9))

C3 Sch. 1A excluded by Income and Corporation Taxes Act 1988 (c. 1), Sch. 26 para. 3(6A)(b) (as inserted (with effect in accordance with Sch. 17 para. 37 to the amending Act) by Finance Act 1998 (c. 36), Sch. 17 para. 35(7))

C4 Sch. 1A applied (with effect in accordance with s. 117(4)(5) of the amending Act) by Finance Act 1998 (c. 36), Sch. 18 paras. 58(3), 59(1) (with Sch. 18 paras. 59(2), 60); S.I. 1998/3173, art. 2

C5 Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 201(5)(a) (with Sch. 3)

C6 Sch. 1A excluded (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), s. 227(5)(a) (with Sch. 3)

Appeals against such amendments] U.K.

[F2 11 (1) Subject to paragraph 10 above and the following provisions of this paragraph, an appeal under paragraph 9(1) above shall be to the General Commissioners. U.K.

(2) The appellant may elect (in accordance with section 46(1) of this Act) to bring the appeal before the Special Commissioners.

(3) Such an election shall be disregarded if—

(a) the appellant and the officer of the Board agree in writing, at any time before the determination of the appeal, that it is to be disregarded; or

(b) the General Commissioners have given a direction under sub-paragraph (5) below and have not revoked it.

(4) At any time before the determination of an appeal in respect of which an election has been made an officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.

(5) On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, give a direction that the election be disregarded.

(6) If, at any time after the giving of such a direction (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.

(7) Any decision to give or revoke such a direction shall be final.

(8) If—

(a) a person bringing an appeal under paragraph 9(1) above has another appeal pending to either body of Commissioners concerning an assessment on him, and

(b) the appeals relate to the same source of income,

the appeal under paragraph 9(1) above shall be to the body of Commissioners before whom the appeal concerning the assessment is being brought.

(9) This paragraph is subject to provision made by or under Part V of this Act.]

Textual Amendments

F2 Sch. 1A paras. 10, 11 inserted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 9