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.