Textual Amendments
F1 See—Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1) s. 248(3)—Application of Part Vto appeals concerning election under s. 247 (dividends paid by one member of a group to another).Finance Act 1990 s. 47(8)—appeals against matters arising from part disposals of unit trusts etc. held by a transferor insurance company to be heard by Special Commissioners.Social Security Act 1975 Sch. 2 para. 9 (in Part II Vol. 5)—collection of Class 4 contributions with income tax.Income Tax (Sub-Contractors in the Construction Industry) Regns. 1975 (S.I. 1975 No. 1960) regn. 12(3) (inPart III Vol.5)—Part Vapplied, with modifications, to applications underregn. 12(2)Income Tax (Interest Relief) Regulations 1982 (S.I. 1982 No. 1236) (inPart III Vol.5) regn. 14(5)—applicationof Part Vto appeals under regn.14(3).Personal Equity Plan Regns. 1986 (S.I. 1986 No. 1948) (in Part III Vol. 5) regns. 18(3)and 26(5)mdash;Part Vto apply to appeals against withdrawal of Board's approval of plan managers, and against Board's decisions on annual claims for relief in relation to personal equity plans.Occupational Pension Schemes (Additional Voluntary Contributions) Regns. 1987 (S.I. 1987 No. 1749) (in Part III Vol. 5) regn. 9(5)—Part Vto apply to appeals under S.I. 1987 No. 1749 regn. 9(3).Personal Pension Schemes (Provisional Approval) Regns. 1987 (S.I. 1987 No. 1765) (in Part III Vol. 5) regn. 6(4)—Part Vto apply to appeals under S.I. 1987 No. 1765.Personal Pension Schemes (Relief at Source) Regns. 1988 (S.I. 1988 No. 1013) (in Part III Vol. 5) regn. 11(5)—Part Vto apply to appeals under regn. 11(3).Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989 No. 2387) (in Part III Vol. 5) regns. 14and 17 Part Vto apply to appeals.
Modifications etc. (not altering text)
C1Part V (ss. 44 - 59) applied (30.1.1992) by S.I. 1992/10, reg. 10(3) and by S.I. 1992/12, reg. 10(3)
C2Part V (ss. 44 - 59) applied (with modifications) (N.I.) (1.7.1992) by Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7), ss. 15(3), 173(4), Sch. 2 para.8 (with s. 108(5))
C3Part V (ss. 44 - 59) applied (with modifications) (6.4.1993) by S.I. 1993/743, reg. 14(2)(4)
C4Part V (ss. 44 - 59) applied (1.10.1993) by S.I. 1993/2004, reg.11(10)
(1)Immediately after the determination of an appeal by the Commissioners, the appellant or the inspector or other officer of the Board, if dissatisfied with the determination as being erroneous in point of law, may declare his dissatisfaction to the Commissioners who heard the appeal.
(2)The appellant or the inspector or other officer of the Board, as the case may be, having declared his dissatisfaction, may, within thirty days after the determination, by notice in writing addressed to the clerk to the Commissioners, require the Commissioners to state and sign a case for the opinion of the High Court thereon. F2
M1(3)The party requiring the case shall pay to the clerk to the Commissioners a fee of [£25 F3] for and in respect of the same, before he is entitled to have the case stated.
M2(4)The case shall set forth the facts and the determination of the Commissioners, and the party requiring it shall transmit the case, when stated and signed, to the High Court, within thirty days after receiving the same. F4
M3(5)At or before the time when he transmits the caseto the High Court, the party requiring it shall send notice in writing of the fact that the case has been stated on his application, together with a copy of the case, to the other party.
M4(6)The High Court shall hear and determine any question or questions of law arising on the case, and shall reverse, affirm or amend the determination in respect of which the case has been stated, or shall remit the matter to the Commissioners with the opinion of the Court thereon, or may make such other order in relation to the matter as to the Court may seem fit.
M5(7)The High Court may cause the case to be sent back for amendment, and thereupon the case shall be amended accordingly, and judgment shall be delivered after it has been amended.
M6(8)An appeal shall lie from the decision of the High Court to the Court of Appeal and thence to the House of Lords:
Provided that—
(a)no appeal shall lie to the House of Lords from the Court of Appeal unless leave has been given under and in accordance with section 1 of the Administration of Justice (Appeals) Act 1934, and
M7(b)this subsection has effect subject to Part II of the Administration of Justice Act 1969 (appeal from High Court to House of Lords). F4
(9)Where the appeal is against an assessment, then notwithstanding that a case has been required to be stated or is pending before the High Court, tax shall be paid in accordance with the determination of the Commissioners who have been required to state the case:
Provided that, if the [amount charged by F5] the assessment is altered by the order or judgment of the High Court, then—
(a)if too much tax has been paid the amount overpaid shall be refunded with such interest, if any, as the High Court may allow F6; or
[(b)if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which the inspector . . . F7 issues to the other party a notice of the total amount payable in accordance with the order or judgment of that Court F8].
M8(10)All matters within the jurisdiction of the High Court under this section shall be assigned in Scotland to the Court of Session sitting as the Court of Exchequer, and an appeal shall lie from the decision under this section of the Court of Session, as the Court of Exchequer in Scotland, to the House of Lords.
(11)This section has effect in Northern Ireland subject to section 58 below F9.
Textual Amendments
F2 See S.I. 1987 No. 1422 (in Part III Vol. 5)for modification in the case of referral direct to Court of Appeal.
F3Finance Act 1984 s.127andSch.22 para.6on and after1January1985by virtue ofS.I. 1984 No. 1836 (C.45).Previously
“£1”.
F4 See S.I. 1987 No. 1422 (in Part III Vol. 5)for modification in the case of referral direct to Court of Appeal.
F5Finance Act 1989 s. 156(3)in relation to tax charged by any assessment notice of which is issued after 30 July 1982. Previously “amount of”.
F6 SeeFinance (No.2) Act 1975 s.47(8)ands.48(7)repayment supplement not payable where Court may allow interest.
F7 Words relating to development land tax added by Development Land Tax Act 1976 Sch.8 para.15. Development Land Tax Act 1976repealed byFinance Act 1985 s.98(6)andSch.27 Part X.
F8Finance (No.2) Act 1975 s.45(3)in relation to appeals against assessments of which notices were issued after31July1975.
F9 See—Finance Act 1981 s.134andSch.17 para.18—application of this section to the special tax on banking deposits.S.I. 1987 No. 1422 (in Part III Vol. 5)for modification in the case of referral direct to the Court of Appeal.S.I. 1990 No. 627, regn. 9—application in the case of error or mistake in connection with underwriting determination for 1987-88.
Marginal Citations
M11952
s.64(4).
M21952 s.64(4); 1958 Sch. VI 5.
M31952
s.64(5).
M41952
s.64(6)
M51952
s.64(7)
M61952
s.64(9).
M71952 s.64(10); 1964(M) s.12(5),Sch.IV
M81952
ss.64(9),522.