Sch. 27 repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001), regs. 1(1), 13(2)(3), Sch. 2 (with saving in Sch. 1 para. 3(4)) (subject, as saved, to modification by Taxation (International and Other Provisions) Act 2010 (c. 8), s. 381(1), Sch. 9 para. 24)

Words in Sch. 27 para. 16(1) repealed (with effect in accordance with s. 145(2) of the repealing Act) by Finance Act 2004 (c. 12), Sch. 26 para. 14(8), Sch. 42 Pt. 2(18), Note 1 (with Sch. 26 para. 17)

Words in Sch. 27 para. 16(1) omitted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(2)

Word in Sch. 27 para. 16(2) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 161(3)

http://www.legislation.gov.uk/ukpga/1988/1/schedule/27/paragraph/16Income and Corporation Taxes Act 1988An Act to consolidate certain of the enactments relating to income tax and corporation tax, including certain enactments relating also to capital gains tax; and to repeal as obsolete section 339(1) of the Income and Corporation Taxes Act 1970 and paragraphs 3 and 4 of Schedule 11 to the Finance Act 1980.1988-02-09texttext/xmlenStatute Law Database2024-05-30Expert Participation2024-04-06 SCHEDULESSCHEDULE 27PART III CERTIFICATION PROCEDURE Appeals161

An appeal . . . —

a

against such a determination as is referred to in paragraph 15(3) above, or

b

against a notification under paragraph 15(4) above,

may be made by the offshore fund or . . . on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.

2

The jurisdiction of the tribunal on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.

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<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27">Sch. 27</ref>
repealed (1.12.2009 with effect in accordance with reg. 1(2) of the repealing S.I.) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3001">The Offshore Funds (Tax) Regulations 2009 (S.I. 2009/3001)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/1/1">regs. 1(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3001/regulation/13/2/3">13(2)(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/2">Sch. 2</ref>
(with saving in
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3001/schedule/1/paragraph/3/4">Sch. 1 para. 3(4)</ref>
) (subject, as saved, to modification by
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/8">Taxation (International and Other Provisions) Act 2010 (c. 8)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/8/section/381/1">s. 381(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/9/paragraph/24">Sch. 9 para. 24</ref>
)
</p>
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<note class="commentary F" eId="c23828671">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1">Sch. 27 para. 16(1)</ref>
repealed (with effect in accordance with s. 145(2) of the repealing Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2004/12">Finance Act 2004 (c. 12)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/26/paragraph/14/8">Sch. 26 para. 14(8)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2004/12/schedule/42/part/2/18">Sch. 42 Pt. 2(18)</ref>
, Note 1 (with Sch. 26 para. 17)
</p>
</note>
<note class="commentary F" eId="c23829091">
<p>
Words in
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/1">Sch. 27 para. 16(1)</ref>
omitted (1.4.2009) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/2">Sch. 1 para. 161(2)</ref>
</p>
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<note class="commentary F" eId="c23829111">
<p>
Word in
<ref href="http://www.legislation.gov.uk/id/ukpga/1988/1/schedule/27/paragraph/16/2">Sch. 27 para. 16(2)</ref>
substituted (1.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/161/3">Sch. 1 para. 161(3)</ref>
</p>
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<ukm:Section Ref="regulation-1-2" URI="http://www.legislation.gov.uk/id/uksi/2010/875/regulation/1/2">reg. 1(2)</ukm:Section>
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<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/1988/1/pdfs/ukpga_19880001_en.pdf" Date="2015-08-17" Size="23256248"/>
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<ukm:Statistics>
<ukm:TotalParagraphs Value="2544"/>
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<portionBody>
<hcontainer name="schedules" eId="d4e137" period="#period2">
<heading> SCHEDULES</heading>
<hcontainer name="schedule" eId="schedule-27" period="#period4">
<num>
<noteRef href="#c23829271" marker="F1" class="commentary F"/>
<noteRef href="#c23829271" marker="F1" class="commentary F"/>
SCHEDULE 27
</num>
<part eId="schedule-27-part-III" period="#period1">
<num>PART III</num>
<heading> CERTIFICATION PROCEDURE</heading>
<hcontainer name="crossheading" eId="schedule-27-part-III-crossheading-appeals" period="#period1">
<heading> Appeals</heading>
<paragraph eId="schedule-27-paragraph-16" period="#period3">
<num>16</num>
<heading/>
<subparagraph eId="schedule-27-paragraph-16-1">
<num>1</num>
<intro>
<p>
An appeal
<noteRef href="#c23829091" marker="F3" class="commentary F"/>
. . . —
</p>
</intro>
<paragraph eId="schedule-27-paragraph-16-1-a">
<num>a</num>
<content>
<p>against such a determination as is referred to in paragraph 15(3) above, or</p>
</content>
</paragraph>
<paragraph eId="schedule-27-paragraph-16-1-b">
<num>b</num>
<content>
<p>against a notification under paragraph 15(4) above,</p>
</content>
</paragraph>
<wrapUp>
<p>
may be made by the offshore fund or
<noteRef href="#c23828671" marker="F2" class="commentary F"/>
. . . on behalf of the fund, and shall be so made by notice specifying the grounds of appeal and given to the Board within 90 days of the date of the notice under paragraph 15(3) or (4), as the case may be.
</p>
</wrapUp>
</subparagraph>
<subparagraph eId="schedule-27-paragraph-16-2">
<num>2</num>
<content>
<p>
The jurisdiction of the
<ins class="substitution d29p918856 first last">
<noteRef href="#c23829111" marker="F4" class="commentary attribute F"/>
tribunal
</ins>
on an appeal under this paragraph shall include jurisdiction to review any decision of the Board which is relevant to a ground of the appeal.
</p>
</content>
</subparagraph>
</paragraph>
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</part>
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