[F146C Jurisdiction of Special Commissioners over certain claims included in returns.U.K.
(1)In so far as the question in dispute on an appeal to which this section applies concerns a claim made—
(a)to the Board, or
(b)under any of the provisions of the principal Act listed in subsection (3) below,
the question shall be determined by the Special Commissioners.
(2)This section applies to—
[F2(a)an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;
(b)an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;
(c)an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(d)an appeal against an amendment of a partnership return under section 30B(1) of this Act.]
(3)The provisions of the principal Act mentioned in subsection (1) above are—
(a)section 121(1) and (2) (management expenses of owner of mineral rights);
(b)sections 459 and 460 (exemption for certain friendly societies);
(c)section 467 (exemption for certain trade unions and employers’ associations);
[F3(d)sections 527 and 536 (reliefs in respect of royalties);]
(e)Chapter I of Part XVIII.]
Textual Amendments
F1Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7
F2S. 46C(2)(a)-(d) substituted for s. 46C(2)(a)(b) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 28(2)
F3S. 46C(3)(d) substituted (with application in accordance with Sch. 24 para. 2(2) of the amending Act) by Finance Act 2001 (c. 9), Sch. 24 para. 2(1)