C1C2C3C4PART V APPEALS AND OTHER PROCEEDINGS F2
Part V (ss. 44 - 59) applied (30.1.1992) by S.I. 1992/10, reg. 10(3) and by S.I. 1992/12, reg. 10(3)
Part V (ss. 44 - 59) applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
Part V (ss. 44 - 59) applied (with modifications) (6.4.1993) by S.I. 1993/743, reg. 14(2)(4)
Part V (ss. 44 - 59) applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
Jurisdiction
46 General and Special Commissioners. [1964(M) s.12(2); 1965 Sch.XI(1); 1966 Sch.VI 12(1).]
1
A right to elect to bring an appeal or other proceedings under the Taxes Acts before the Special Commissioners instead of before the General Commissioners shall be exercised by notice combined (in the case of an appeal) with the notice of appeal, or by a separate notice in writing to the inspector or other officer of the Board within the time limited for bringing the proceedings, and if no such notice of election is given the appeal or other proceedings shall be brought before the General Commissioners. F1
M12
Save as otherwise provided in the Taxes Acts, the determination of the General Commissioners or the Special Commissioners in any proceedings under the Taxes Acts shall be final and conclusive.
See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 248(3)—Application of Part Vto appeals concerning election under s. 247 (dividends paid by one member of a group to another).Finance Act 1990 s. 47(8)—appeals against matters arising from part disposals of unit trusts etc. held by a transferor insurance company to be heard by Special Commissioners.Social Security Act 1975 Sch. 2 para. 9 (in Part II Vol. 5)—collection of Class 4 contributions with income tax.Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No. 1960) regn. 12(3) (inPart III Vol.5)—Part Vapplied, with modifications, to applications underregn. 12(2)Income Tax (Interest Relief) Regulations 1982 (S.I. 1982 No. 1236) (inPart III Vol.5) regn. 14(5)—applicationof Part Vto appeals under regn.14(3).Personal Equity Plan Regns. 1986 (S.I. 1986 No. 1948) (in Part III Vol. 5) regns. 18(3)and 26(5)mdash;Part Vto apply to appeals against withdrawal of Board's approval of plan managers, and against Board's decisions on annual claims for relief in relation to personal equity plans.Occupational Pension Schemes (Additional Voluntary Contributions) Regns. 1987 (S.I. 1987 No. 1749) (in Part III Vol. 5) regn. 9(5)—Part Vto apply to appeals under S.I. 1987 No. 1749 regn. 9(3).Personal Pension Schemes (Provisional Approval) Regns. 1987 (S.I. 1987 No. 1765) (in Part III Vol. 5) regn. 6(4)—Part Vto apply to appeals under S.I. 1987 No. 1765.Personal Pension Schemes (Relief at Source) Regns. 1988 (S.I. 1988 No. 1013) (in Part III Vol. 5) regn. 11(5)—Part Vto apply to appeals under regn. 11(3).Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989 No. 2387) (in Part III Vol. 5) regns. 14and 17 Part Vto apply to appeals.