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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART IV
- Section 31C
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Version Superseded: 01/03/2003
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- 01/04/2009- Amendment
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[F131C Appeals: appeals to Special CommissionersU.K.
(1)Unless the Special Commissioners otherwise direct, an appeal under section 31(1)(a), (b) or (c) of this Act shall be to the Special Commissioners if—
(a)the appeal relates to a return in relation to which notice of enquiry has been given under section 9A(1) or 12AC(1) of this Act, and
(b)notice has been given under section 28ZA of this Act referring a question relating to the subject-matter of that enquiry to the Special Commissioners.
This applies even if the notice of referral was subsequently withdrawn.
(2)An appeal under section 31(1)(d) of this Act (appeal against assessment other than self-assessment) shall be to the Special Commissioners if the assessment was made—
(a)by the Board, or
(b)under section 350 of the principal Act.]
Textual Amendments
F1Ss. 31-31D substituted for s. 31 (with effect and application in accordance with s. 88(3), Sch. 29 para. 11(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 11(1)
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