The Income Tax (Employments) Regulations 1993

Appeals

100.—(1) Subject to paragraph (2), an appeal against an assessment of emoluments shall be heard by the General or Special Commissioners in accordance with the like provisions as are contained in section 31(1) and Part V of the Management Act.

(2) The appeal shall be brought before the General Commissioners for the division in which the place where the assessment was made is situated and not the General Commissioners for the division in which the place of employment is situated where—

(a) the place of employment referred to in paragraph 3 of Schedule 3 to the Management Act and the place where the assessment was made are not within the same division, and

(b) the inspector so elects by notice given to the employee.

(1)

Section 31 was amended by paragraph 3(1) of Schedule 22 to the Finance Act 1984, paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988, Part V of Schedule 17 to the Finance Act 1989, paragraph 14 of Schedule 14 to the Finance Act 1990, and paragraph 2(7) of Schedule 10 to the Taxation of Chargeable Gains Act 1992.