[F1115C Appeals in relation to personal liability notices.N.I.
(1)No appeal shall lie in relation to a notice except as provided by this personal liability section.
(2)An individual who is served with a personal liability notice may appeal to [F2the Special Commissioners]] against [F3the Inland Revenue’s] decision as to the issue and content of the notice on the ground that—
(a)the whole or part of the amount specified under subsection (2)(a) of section 115B above (or the amount so specified as reduced under subsection (7) of that section) does not represent contributions to which that section applies;
(b)the failure to pay that amount was not attributable to any fraud or neglect on the part of the individual in question;
(c)the individual was not an officer of the body corporate at the time of the alleged fraud or neglect; or
(d)the opinion formed by [F3the Inland Revenue] under subsection (3)(a) or (b) of that section was unreasonable.
(3)[F3The Inland Revenue] shall give a copy of any notice of an appeal under this section, within 28 days of the giving of the notice, to each other individual who has been served with a personal liability notice.
(4)On an appeal under this section, the burden of proof as to any matter raised by a ground of appeal shall be on [F3the Inland Revenue].
(5)Where an appeal under this section—
(a)is brought on the basis of evidence not considered by [F3the Inland Revenue], or on the ground mentioned in subsection (2)(d) above; and
(b)is not allowed on some other basis or ground,
the [F4Special Commissioners shall either dismiss the appeal or remit the case to the Inland Revenue, with any recommendations the Special Commissioners see fit to make, for the Inland Revenue to consider whether to vary their] decision as to the issue and content of the personal liability notice.
(6)In this section—
F5. . .
“officer”, in relation to a body corporate, has the same meaning as in section 115B above;
“personal liability notice” has the meaning given by subsection (2) of that section;
F5. . .
[F6“the Special Commissioners” means the Commissioners for the special purposes of the Income Tax Acts;
“vary” means vary under regulations made under Article 9 of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.]
Textual Amendments
F1S. 115C inserted (6.4.1999) by S.I. 1998/1506 (N.I. 10), art. 60; S.R. 1999/102, art. 2(d), Sch. Pt. III
F2Words in s. 115C(2) substituted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 10(3); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F3Words in s. 115C(2) substituted (1.4.1999) by S.I. 1999/671, art. 5 Sch. 4 para. 10(1)(3); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F4Words in s. 115C(5) substituted (1.4.1999) by S.I. 1999/671, art. 5, 24(3), Sch. 4 para. 10(4); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F5Definitions in s. 115C(6) repealed (1.4.1999) by S.I. 1999/671, arts. 5, 24(3), Sch. 4 para. 10(5), Sch. 9 Pt. I; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F6Definitions in s. 115C(6) inserted (1.4.1999) by S.I. 1999/671, art. 5, Sch. 4 para. 10(5); S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
Modifications etc. (not altering text)
C1S. 115C applied with modifications (5.10.1999) by 1999 c. 10, ss. 11(1)(2), 20(2)