Modifications etc. (not altering text)
C1Sch. 18 restricted (31.7.1998) by 1988 c. 1, s. 754B(10) (as inserted (31.7.1998 with effect as mentioned in Sch. 17 para. 37 of 1998 c. 36) by 1998 c. 36, s. 113, Sch. 17 para. 11)
94(1)The appellant may elect (in accordance with section 46(1) of the M1Taxes Management Act 1970) to bring an appeal to which paragraph 93(3) would otherwise apply before the Special Commissioners.U.K.
(2)Such an election shall be disregarded if—
(a)the appellant and the Inland Revenue agree in writing, at any time before the determination of the appeal, that it is to be disregarded, or
(b)the General Commissioners have given a direction under sub-paragraph (4) and have not revoked it.
(3)At any time before the determination of an appeal in respect of which an election has been made, the inspector or other officer of the Board for the time being concerned with the proceedings, after giving notice to the appellant, may refer the election to the General Commissioners.
(4)On any such reference the Commissioners shall, unless they are satisfied that the appellant has arguments to present or evidence to adduce on the [F1merits of the appeal], direct that the election be disregarded.
(5)If, at any time [F2after the giving] of such a direction (but before the determination of the appeal) the General Commissioners are satisfied that the appellant has arguments to present or evidence to adduce on the merits of the appeal, they shall revoke the direction.
(6)Any decision to give or revoke such a direction shall be final.
Textual Amendments
F1Words in Sch. 18 para. 94(4) substituted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 93(1)(2), Sch. 11 para. 9(a)
F2Words in Sch. 18 para. 94(5) substituted (27.7.1999 with effect in relation to accounting periods ending on or after 1.7.1999) by 1999 c. 16, s. 93(1)(2), Sch. 11 para. 9(b)
Marginal Citations