C5C1C2C3C4C6 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C1

Pt. 5 applied (30.1.1992) by Income Tax (Building Societies) (Audit Powers) Regulations 1992 (S.I. 1992/10), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Pt. 5 applied (30.1.1992) by The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992 (S.I. 1992/12), reg. 10(3) (revoked (31.10.2008) by S.I. 2008/2682, Sch. 3)

Jurisdiction

46BF1Questions to be determined by Special Commissioners.

1

In so far as the question in dispute on an appeal to which this section applies is a question which under this section is to be determined by the Special Commissioners, the question shall be determined by them.

2

This section applies to—

F2a

an appeal against an amendment of a self-assessment under—

i

section 28A(2) or (4) of this Act, or

ii

paragraph 30 or 34(2) of Schedule 18 to the Finance Act 1998;

b

an appeal against a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part;

c

an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement;

d

an appeal against an assessment to tax which is not a self-assessment;

e

an appeal against an amendment under paragraph 7(3) of Schedule 1A to this Act of a claim or election made otherwise than by being included in a return;

f

an appeal against a decision contained in a notice under paragraph 7(3A) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.

3

Any question—

a

of the value of any shares or securities in a company resident in the United Kingdom, other than shares or securities quoted in The Stock Exchange Daily Official List, and

b

arising in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,

is a question to be determined by the Special Commissioners.

4

Any question as to the application of any of the following provisions of the principal Act is a question to be determined by the Special Commissioners—

a

Chapter IA or IB of Part XV (settlements);

b

Part XVI (administration of estates);

c

sections 740 and 743(1) (liability in respect of transfer of assets abroad);

d

section 747(4)(a) (liability in respect of controlled foreign company).

5

Any question as to the application of—

a

section 830 of the principal Act, or

b

section 276 of the 1992 Act,

(liability in relation to territorial sea and designated areas) is a question to be determined by the Special Commissioners.