[F131D Appeals: election to bring appeal before Special CommissionersU.K.
(1)The appellant may elect (in accordance with section 46(1) of this Act) to bring before the Special Commissioners an appeal under section 31(1) of this Act that would otherwise be to the General Commissioners.
(2)Any such election 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 (5) below and have not revoked it.
(3)Where an election has been made under subsection (1) above, the inspector or other officer of the Board may refer the election to the General Commissioners.
(4)A reference under subsection (3) above must be made—
(a)after giving notice to the appellant, and
(b)before the determination of the appeal in respect of which the election has been made.
(5)On a reference under subsection (3) above 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.
(6)If at any time after giving a direction under subsection (5) 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.
(7)A decision to give or revoke a direction under subsection (5) above shall be final.]
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)
Modifications etc. (not altering text)
C1S. 31D(1) applied by Finance Act 1993 (c. 34), Sch. 19 para. 4(3) (as amended (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 36(2)(b))
C2S. 31D(2)-(7) applied by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 12(5) (as amended (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 39)
C3S. 31D(2)-(7) applied by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), art. 11(5) (as amended (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 40)