C6C2C3C4C5C10C16C18C19C20 PART V APPEALS AND OTHER PROCEEDINGS

Annotations:
Modifications etc. (not altering text)
C2

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)

C16

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)

C20

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

Proceedings before Commissioners

C17C7C8C9C11C12C15C1456BC1F1 Regulations about practice and procedure.

C131

The Lord Chancellor may, with the consent of the Lord Advocate, make regulations about the practice and procedure to be followed in connection with appeals.

2

The regulations may in particular include provision—

a

enabling the Commissioners to join as a party to an appeal a person who would not otherwise be a party;

b

for requiring any party to an appeal to provide information and make documents available for inspection by F2specified persons;

c

for requiring persons to attend the hearing of an appeal to give evidence and produce documents;

d

as to evidence generally in relation to appeals;

e

enabling the Commissioners to review their decisions;

f

for the imposition of penalties not exceeding an amount specified in the regulations;

g

for the determination and recovery of penalties (imposed by virtue of paragraph (f) above or any other enactment) and for appeals against penalties.

F32A

In subsection (2)(b) above “specified persons” means such of the following as may be specified in the regulations—

a

the Commissioners;

b

any party to the appeal;

c

officers of the Board.

3

The regulations may also include provision—

a

authorising or requiring the Commissioners, in circumstances prescribed in the regulations, to state a case for the opinion of a court;

b

for an appeal to lie to a court on a question of law arising from a decision of the Commissioners;

c

as to the practice and procedure to be followed in connection with cases so stated or such appeals.

4

The regulations may—

a

make different provision for different cases or different circumstances, and

b

contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.

5

Provision made by virtue of any of subsections (1) to (4) above may include provision amending this or any other Act or any instrument made under an Act.

6

Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.