[F146D Questions to be determined by Lands Tribunal.U.K.
(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.]
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