C6C2C3C4C5C10C16C18C19C20 PART V APPEALS AND OTHER PROCEEDINGS
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)
Pt. 5 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))
Pt. 5 applied (with modifications) (6.4.1993) by The Income Tax (Sub-contractors in the Construction Industry) Regulations 1993 (S.I. 1993/743), reg. 14(2)(4) (revoked (6.4.2007) by S.I. 2005/2045, Sch. 2)
Pt. 5 applied (1.10.1993) by The Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004), reg. 11(10)
Pt. 5 applied (6.4.1999) by The Overseas Insurers (Tax Representatives) Regulations 1999 (S.I. 1999/881), art. 1, reg. 13(4)
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)
Pt. 5 applied (with modifications) (1.4.2000) by Education (Student Loans) (Repayment) Regulations 2000 (S.I. 2000/944), regs. 1(1), 20(1), 45(4)
Pt. 5 applied (with modifications) (N.I.) (1.4.2000) by The Education (Student Loans) (Repayment) Regulations (Northern Ireland) 2000 (S.R. 2000/121), regs. 1, 20(1), 45(4)
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.
Pt. 5 applied by Income and Corporation Taxes Act 1988 (c. 1), s. 248(3)
Pt. 5 applied (1.10.1982) by The Income Tax (Interest Relief) Regulations 1982 (S.I. 1982/1236), reg. 14(5)
Pt. 5 applied (26.10.1987) by The Occupational Pension Schemes (Additional Voluntary Contributions) Regulations 1987 (S.I. 1987/1749), reg. 9(5)
Pt. 5 applied (29.10.1987) by The Personal Pension Schemes (Provisional Approval) Regulations 1987 (S.I. 1987/1765), reg. 6(4)
Pt. 5 applied (1.7.1988) by The Personal Pension Schemes (Relief at Source) Regulations 1988 (S.I. 1988/1013), reg. 11(5)
Pt. 5 applied (9.1.1990) by The Private Medical Insurance (Tax Relief) Regulations 1989 (S.I. 1989/2387), regs. 14, 17