C1C2C3C4 PART VC5 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

46DF1 Questions to be determined by Lands Tribunal.

1

In so far as the question in dispute on an appeal to which this section applies—

a

is a question of the value of any land or of a lease of land, and

b

arises 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,

the question shall be determined by the relevant Lands Tribunal.

2

This section applies to—

a

an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;

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

In this section “the relevant Lands Tribunal” means—

a

in relation to land in England and Wales, the Lands Tribunal;

b

in relation to land in Scotland, the Lands Tribunal for Scotland;

c

in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.