[F19[F2(1)An appeal may be brought against—U.K.
(a)an amendment under paragraph 7(3) above, or
(b)a decision contained in a notice under paragraph 7(3A) above,
by giving notice to the officer within 30 days after the date on which the notice of amendment or, as the case may be, the notice under paragraph 7(3A) above was issued.]
(2)Where, in the case of such an appeal, the issues arising include—
(a)any question arising under section 278 of the principal Act (personal reliefs for non-residents);
(b)any question of residence, ordinary residence or domicile; or
(c)the question whether a fund is one to which section 615(3) of that Act applies (pension funds for service abroad),
the time for bringing the appeal shall be three months from the [F3date mentioned in sub-paragraph (1) above].
(3)On an appeal [F4against an amendment under paragraph 7(3) above], the Commissioners may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.
(4)Where an amendment made under paragraph 7(3) above is varied, whether by the Commissioners or by the order of any court, paragraph 8 above shall (with the necessary modifications) apply in relation to the variation as it applied in relation to the amendment.
[F5(5)If, on appeal, it appears to the Commissioners that a claim specified in a notice under paragraph 7(3A) above should have been allowed or disallowed to an extent different from that specified in the notice, the claim shall be allowed or disallowed accordingly to the extent that appears to them appropriate, but otherwise the decision in the notice shall stand good.]]
Textual Amendments
F1Sch. 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
F2Sch. 1A para. 9(1) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(1)
F3Words in Sch. 1A para. 9(2) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(2)
F4Words in Sch. 1A para. 9(3) substituted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(3)
F5Sch. 1A para. 9(5) inserted (with effect in accordance with Sch. 19 para. 1 of the amending Act) by Finance Act 1996 (c. 8), Sch. 19 para. 10(4)