C5C1C2C3C4C6C7C8C9C10C11 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)

C7

Pt. 5 applied in part (with modifications) by The Income Tax (Employments) Regulations 1993 (S.I. 1993/744), reg. 49(7) (as amended (19.8.1999) by The Income Tax (Employments) (Amendment No. 3) Regulations 1999 (S.I. 1999/2155), regs. 1(1), 7)

C11

Pt. V applied in part (with modifications) (6.4.2000) by The Tax Credits (Payment by Employers) Regulations 1999 (S.I. 1999/3219), regs. 1, 12(5)

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—

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;

aa

an appeal against an amendment of a return under paragraph 34(2) of Schedule 18 to the Finance Act 1998;

b

an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

c

an appeal against an amendment of a partnership return under section 30B(1) of this Act;

d

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

e

an appeal against F3a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;

f

an appeal against a decision contained in a F4closure notice under paragraph 7(3) 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.