C4C1C2C3C5C6C7C9C8C10C11C12C13C14C15C16 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)

C9

Pt. 5 applied (with modifications) (1.9.2002 for specified purposes, 1.1.2003 for specified purposes, 6.4.2003 for specified purposes) by Tax Credits Act 2002 (c. 21), ss. 39(6), 61; S.I. 2002/1727, art. 2

C8

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

C11

Pt. 5 applied in part (with modifications) (6.4.2004) by The Income Tax (Pay As You Earn) Regulations 2003 (S.I. 2003/2682), regs. 1, 80(5)

C13

Pt. 5 applied (22.7.2004) by Finance Act 2004 (c. 12), s. 114(6)

C15

Pt. 5 applied in part (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), ss. 218(7), 883(1) (with s. 196, Sch. 2)

Jurisdiction

46CF1 Jurisdiction of Special Commissioners over certain claims included in returns.

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 F5... listed in subsection (3) below,

the question shall be determined by the Special Commissioners.

2

This section applies to—

F2a

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 F6... mentioned in subsection (1) above are—

F4a

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

b

sections 459 and 460 F7of the principal Act (exemption for certain friendly societies);

c

section 467 F8of the principal Act (exemption for certain trade unions and employers’ associations);

F3d

F9section 527 of the principal Act (spreading of patent royalty receipts);

e

Chapter I of Part XVIII F10of the principal Act;

F11f

Part 10 of ITA 2007 (charitable trusts: claims for exemption);

g

sections 461 and 908 of ITA 2007 (reliefs in respect of royalties).