SCHEDULES
C1C2C3C4C5C6C7C8C9C10C11C12F1SCHEDULE 1A Claims etc. not included in returns
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)
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))
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))
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
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)
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)
Sch. 1A applied (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), ss. 458(6), 1184(1) (with Sch. 2)
Sch. 1A excluded (with effect in accordance with Sch. 7 para. 8 of the amending Act) by Finance Act 2011 (c. 11), Sch. 7 para. 8(5)
Sch. 1A excluded by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 371UB(5)(b) (as inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 20 para. 1)
Sch. 1A applied (with modifications) (19.4.2013) by The Small Charitable Donations Regulations 2013 (S.I. 2013/938), regs. 1, 3
Sch. 1A applied (with modifications) (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(a)(b)(c)
Sch. 1A applied by Corporation Tax Act 2010 (c. 4), s. 464B(6) (as inserted (20.3.2013) by Finance Act 2013 (c. 29), Sch. 30 para. 5(1)(2))
Appeals against such amendments
C139
F51
An appeal may be brought against—
a
any conclusion stated or amendment made by a closure notice under paragraph 7(2) above, or
b
any decision contained in a closure notice under paragraph 7(3) above.
1A
Notice of the appeal must be given—
a
in writing,
b
within 30 days after the date on which the closure notice was issued,
c
to the officer of the Board by whom the closure notice was given.
2
Where, in the case of such an appeal, the issues arising include—
a
any question arising under section 278 of the principal Act F10or section 56 or 460 of ITA 2007 (residence etc of claimants);
b
any question of residence, ordinary residence or domicile; or
c
the question whether a fund is one to which section 615(3) F11of the principal Act applies (pension funds for service abroad),
3
F12In the case of an appeal F3against an F7amendment made by a closure notice under paragraph 7(2) above, F13if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal may vary the amendment appealed against whether or not the variation is to the advantage of the appellant.
4
F45
If, on F15an appeal notified to the tribunal, the tribunal decides that a claim F9which was the subject of a decision contained in a closure notice under paragraph 7(3) 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 F16... appropriate, but otherwise the decision in the notice shall stand good.
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