C6C2C3C4C5C7C8C9C10C12C11 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)

C8

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)

C12

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

C11

Pt. 5 applied in part (with modifications) (with effect in accordance with reg. 1(2) of the amending S.I.) by The Working Tax Credit (Payment by Employers) Regulations 2002 (S.I. 2002/2172), regs. 1(1), 8(9), 14(4)

Chargeable gains

57 Regulations about appeals.

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,

C1d

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.

F22

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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

F5b

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, F3. . . 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.