PART IV ASSESSMENT AND CLAIMS
31Right of appeal.
F1(1)
Subject to subsection (1A) below, an appeal may be brought against—
(a)
an amendment under section 28A(2) or (4) of this Act of a self-assessment, or
F2(aa)
a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part, or
(b)
an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement, or
(c)
an assessment to tax which is not a self-assessment,
by a notice of appeal in writing given within 30 days after the date on which the notice of F3amendment, the notice under section 28A(4A) of this Act or, as the case may be, the notice of assessment was issued.
F4(1AA)
The matters that may be questioned on any appeal against—
(a)
an amendment under subsection (2) or (4) of section 28A of this Act,
(b)
a decision contained in a notice under subsection (4A) of that section disallowing a claim or election in whole or in part, or
(c)
an amendment under section 28B(3) or 30B(1) of this Act,
do not include any determination made for the purposes of section 28A(7A)(d) or 28B(6A)(d) of this Act.
(1A)
An appeal against an amendment under subsection (2) of section 28A of this Act of a self-assessment shall not be heard and determined before the officer who made the amendment gives notice under subsection (5) of that section that he has completed his enquiries.
(2)
The notice of appeal shall be given to the officer of the Board by whom the notice of amendment or assessment was given.
F5(3)
An appeal against an assessment made—
(a)
by the Board, or
(b)
under section 350 of the principal Act,
shall be to the Special Commissioners.
F6(3A)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)
Subject to subsection (3) above the appeal shall be to the General Commissioners, except that the appellant may elect (in accordance with section 46(1) of this Act) to bring the appeal before the Special Commissioners instead of the General Commissioners.
(5)
The notice of appeal F7... shall specify the grounds of appeal, but on the hearing of the appeal the Commissioners may allow the appellant to put forward any ground not specified in the notice, and take it into consideration if satisfied that the omission was not wilful or unreasonable.
F8[(5A)
An election under subsection (4) above shall be disregarded if—
(a)
the appellant and the inspector or other 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 subsection (5C) below and have not revoked it.
(5B)
At any time before the determination of an appeal in respect of which an election has been made under subsection (4) above, the inspector or other officer of the Board after giving notice to the appellant may refer the election to the General Commissioners.
(5C)
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, direct that the election be disregarded.
(5D)
If, at any time after the giving of a direction under subsection (5C) above (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.
(5E)
Any decision to give a direction under subsection (5C) above or revoke such a direction under subsection (5D) above shall be final.]
(6)
This section has effect subject to any express provision in the Taxes Acts, including in particular any provision under which an appeal lies to the Special Commissioners to the exclusion of the General Commissioners, any provision transferring jurisdiction to some other tribunal, and any provision making one kind of assessment conclusive in an appeal against another kind of assessment.