Taxes Management Act 1970

57 Regulations about appeals. [1965 Sch.X 2(1).] U.K.

(1) The Board may make regulations—

(a) as respects the conduct of appeals against assessments and decisions on claims under [the Capital Gains Tax Act 1979 F1 ],

(b) entitling persons, in addition to those who would be so entitled apart from the regulations, to appear on such appeals,

(c) regulating the time within which such appeals or claims may be brought or made,

(d) where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax F2 of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions,

(e) authorising an inspector or other officer of the Board, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Board.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

M1 (3) Regulations under this section may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—

(a) provisions as to the choice of the Commissioners, whether a body of General Commissioners or the Special Commissioners, to hear the appeal where, in addition to the appellant against an assessment, or the claimant in the case of an appeal against the decision on a claim, and in addition to the inspector or other officer of the Board, some other person is entitled to be a party to the appeal, and

(b) provisions corresponding to [section 151 of the Capital Allowances Act F4 ] (procedure on apportionments where more than one body of General Commissioners has jurisdiction), and

(c) provisions authorising the giving of conditional decisions where, under section 47 of this Act, . . . F5 questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another.

(4) Regulations under this section—

(a) shall be made by statutory instrument subject to annulment in pursuance of a resolution of the House of Commons, and

(b) shall have effect notwithstanding anything in this Act F6 .

Textual Amendments

F1 Capital Gains Tax Act 1979 (c. 14 SIF 63:2) s.157(2)andSch.7 para.8for1979—80et seq.

F2 SeeFinance Act 1974 s.47andSch.10 para.5(1)(5)—includes income tax or corporation tax in respect of development gains.

F3 Repealed, as regards disposals after22July1970,byFinance Act 1971 ss.55and 69(7) andSch.14, Part III,subject toFinance Act 1971, s.55andSch.9.

F4 Capital Allowances Act 1990 (c. 1, SIF 63:1) s. 164and Sch. 1 para. 1(1).Previously

“section 81 of the Capital Allowances Act 1968”.

F5 Words omitted repealed byCapital Gains Tax Act 1979 s.158andSch.8for1979—80et seq.

F6 For regulations seePart III Vol.5.

Marginal Citations

M1 1962

Sch. X(2)(3).