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Finance Act 2003
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- UK Public General Acts
- 2003 c. 14
- SCHEDULE 10
- Part 3
- Effect of determination
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Changes over time for: Cross Heading: Effect of determination
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- 10/07/2003- Amendment
- 01/04/2009- Amendment
- 01/01/2013
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Finance Act 2003, Cross Heading: Effect of determination is up to date with all changes known to be in force on or before 01 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Effect of determinationU.K.
22(1)The determination of a question referred to the [F1tribunal] under paragraph 19 is binding on the parties to the referral in the same way, and to the same extent, as a decision on a preliminary issue in an appeal.U.K.
(2)The determination shall be taken into account by the Inland Revenue—
(a)in reaching their conclusions on the enquiry, and
(b)in formulating any amendments of the return required to give effect to those conclusions.
(3)Any right of appeal under paragraph 35 (appeals against assessments etc) may not be exercised so as to reopen the question determined except to the extent (if any) that it could be reopened if it had been determined as a preliminary issue in that appeal.
Textual Amendments
F1Word in Sch. 10 para. 22(1) 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. 381
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