Finance (No. 2) Act 1975

66 Assignment of proceedings to Commissioners. U.K.

(1) Schedule 3 to the M1 Taxes Management Act 1970 (rules for assigning proceedings to Commissioners) shall be amended as follows.

(2) For rule 5 there shall be substituted—

“5. An appeal against an assessment under Schedule A or under Schedule D, other than Cases I and II.	If the apellant or other party to the proceedings (not being an inspector or the Board) is carrying on a trade, profession or vocation, then, subject (in the case of an appeal) to the right of election for place of residence, the place in which the trade, profession or vocation is carried on, or in which the head office or principal place of business is situated.
An appeal against an assessment charging income tax at a rate on income from which income tax has been deducted (otherwise than under section 204 of the principal Act) or from or on which income tax is treated as having been deducted or paid or income chargeacle under Schedule F.	If the appelant or other party is employed and does not carry on a trade, profession or vocation, then, subject (in the case of an appeal) to the right of election for place of residence, the place of employment.
An appeal against an assessment to capital gains tax.	In any other case, the place where the appellant or other party ordinarily resides.
Proceedings for a penalty under section 100(4) of this Act.”

(3) Rule 6 and paragraph beginning “Where under rules 3 and 5” shall each be amended by substituting for the words “resided in the year of assessment to which the proceedings relate” the word “ resides ”.

(4) After the said paragraph beginning “Where under rules 3 and 5” there shall be inserted—

“If the place given by any of the rules in this Schedule is outside the United Kingdom, the Board may give directions, which may be either general or addressed to a particular occasion, to meet the case.”

Modifications etc. (not altering text)

C1 The text of ss. 44(5), 45, 46, 66, 67(2), 75(3) and Sch. 14 is in the form in which it was originally enacted: it was reproduced in Statutes in Force only in part and, except as specified, does not reflect any amendments or repeals which may have been made prior to 1.2.1991.

Marginal Citations

M1 1970 c. 9.