SCHEDULES
SCHEDULE 22 Self-assessment: appeals
The Taxes Management Act 1970
7
For section 47 there shall be substituted the following sections—
46B Questions to be determined by Special Commissioners.
1
In so far as the question in dispute on an appeal to which this section applies is a question which under this section is to be determined by the Special Commissioners, the question shall be determined by them.
2
This section applies to—
a
an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;
b
an appeal against a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part;
c
an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement;
d
an appeal against an assessment to tax which is not a self-assessment;
e
an appeal against an amendment under paragraph 7(3) of Schedule 1A to this Act of a claim or election made otherwise than by being included in a return;
f
an appeal against a decision contained in a notice under paragraph 7(3A) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
3
Any question—
a
of the value of any shares or securities in a company resident in the United Kingdom, other than shares or securities quoted in The Stock Exchange Daily Official List, and
b
arising in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
is a question to be determined by the Special Commissioners.
4
Any question as to the application of any of the following provisions of the principal Act is a question to be determined by the Special Commissioners—
a
Chapter IA or IB of Part XV (settlements);
b
Part XVI (administration of estates);
c
sections 740 and 743(1) (liability in respect of transfer of assets abroad);
d
section 747(4)(a) (liability in respect of controlled foreign company).
5
Any question as to the application of—
a
section 830 of the principal Act, or
b
section 276 of the 1992 Act,
(liability in relation to territorial sea and designated areas) is a question to be determined by the Special Commissioners.
46C Jurisdiction of Special Commissioners over certain claims included in returns.
1
In so far as the question in dispute on an appeal to which this section applies concerns a claim made—
a
to the Board, or
b
under any of the provisions of the principal Act listed in subsection (3) below,
the question shall be determined by the Special Commissioners.
2
This section applies to—
a
an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;
b
an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement.
3
The provisions of the principal Act mentioned in subsection (1) above are—
a
section 121(1) and (2) (management expenses of owner of mineral rights);
b
sections 459 and 460 (exemption for certain friendly societies);
c
section 467 (exemption for certain trade unions and employers’ associations);
d
sections 527, 534, 536 and 538 (reliefs in respect of royalties, copyright payments etc.);
e
Chapter I of Part XVIII.
46D Questions to be determined by Lands Tribunal.
1
In so far as the question in dispute on an appeal to which this section applies—
a
is a question of the value of any land or of a lease of land, and
b
arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,
the question shall be determined by the relevant Lands Tribunal.
2
This section applies to—
a
an appeal against an amendment under section 28A(2) or (4) of this Act of a self-assessment;
b
an appeal against a decision contained in a notice under section 28A(4A) of this Act disallowing a claim or election in whole or in part;
c
an appeal against an amendment under section 28B(3) or 30B(1) of this Act of a partnership statement;
d
an appeal against an assessment to tax which is not a self-assessment;
e
an appeal against an amendment under paragraph 7(3) of Schedule 1A to this Act of a claim or election made otherwise than by being included in a return;
f
an appeal against a decision contained in a notice under paragraph 7(3A) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.
3
In this section “the relevant Lands Tribunal” means—
a
in relation to land in England and Wales, the Lands Tribunal;
b
in relation to land in Scotland, the Lands Tribunal for Scotland;
c
in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.