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Taxes Management Act 1970, Section 57 is up to date with all changes known to be in force on or before 17 August 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)The Board may make regulations—
(a)as respects the conduct of appeals against assessments and decisions on claims under the [F11992 Act],
(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 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.
F2(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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
[F3(b)provisions corresponding to section 563 of the Capital Allowances Act (determination of apportionment affecting tax liability of two or more persons), and]
(c)provisions authorising the giving of conditional decisions where, under [F4section 46B, 46C or 46D] 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.
Textual Amendments
F1Words in s. 57(1)(a) substituted (6.3.1992 with effect as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 2(2) (with ss. 60, 101(1), 171, 201(3)).
F2 Repealed, as regards disposals after 22 July 1970, by Finance Act 1971 ss.55 and 69(7) and Sch.14, Part III, subject to Finance Act 1971, s.55 and Sch.9.
F3S. 57(3)(b) substituted (with effect in accordance with s. 579(1) of the amending Act) by Capital Allowances Act 2001 (c. 2), Sch. 2 para. 2 (with Sch. 3)
F4Words in s. 57(3)(c) substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 8
F5 Words omitted repealed (for 1979-80 et seq.) by Capital Gains Tax Act 1979 (c. 14), s. 158, Sch. 8
Modifications etc. (not altering text)
C1S. 57(1)(d) modified by Finance Act 1974 (c. 30), s. 47, Sch.10 para. 5(5)
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