SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Stamp Act 1891
1.
2.
3.
(1)
(2)
In the heading for “Special Commissioners” substitute “First-tier Tribunal”.
(3)
Omit subsections (3) and (4).
(4)
In subsection (5)—
(a)
for “Special Commissioners” substitute “First-tier Tribunal”;
(b)
in paragraphs (a) and (b) omit “to them”; and
(c)
in paragraphs (c) and (d)—
(i)
omit “to them”; and
(ii)
for “they consider” substitute “the tribunal considers”.
(5)
Omit subsection (6).
(6)
“(7)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(7A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (7) as it applies to the right of appeal under section 11(2) of that Act.”.
(7)
In subsection (8)—
(a)
for “court” substitute “Upper Tribunal”; and
(b)
for “Special Commissioners” substitute “First-tier Tribunal”.
4.
In section 122(1) (definitions) at the end insert—
“The expression “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
Taxes Management Act 1970
5.
6.
7.
8.
(1)
(2)
In subsection (5) for “Special Commissioners” substitute “tribunal”.
(3)
In subsection (9)—
(a)
for “Commissioners” substitute “tribunal”; and
(b)
in paragraphs (a) and (b) omit “to them”.
(4)
In subsection (10) for “Commissioners confirm” substitute “tribunal confirms”.
(5)
In subsection (11)—
(a)
for “Commissioners” substitute “tribunal”; and
(b)
for “(notwithstanding any provision having effect by virtue of section 56B of this Act)” substitute “(notwithstanding the provisions of sections 11 and 13 of the TCEA 2007).”.
9.
(1)
(2)
In subsection (7)—
(a)
in paragraph (a) for “a General or Special Commissioner” substitute “the tribunal”; and
(b)
in paragraph (b) for “Commissioner is to give his consent” substitute “tribunal is to give consent”.
(3)
In subsection (7AB)—
(a)
for “A Commissioner who has given his consent” substitute “A judge or other member of the tribunal involved in giving consent”; and
(b)
for “the Commissioner” substitute “the judge or other member”.
(4)
In subsection (7AC) for “Commissioner gave his consent” substitute “tribunal gave consent”.
(5)
In subsection (8A)—
(a)
for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”; and
(b)
for “Special Commissioner is” substitute “tribunal is”.
(6)
In subsection (8B) for “Special Commissioners, who” substitute “tribunal, which”.
(7)
In subsection (8G)(b) for “Commissioner giving the required consent” substitute “tribunal”.
(8)
In subsection (8H)—
(a)
for “A General or Special Commissioner” substitute “The tribunal”; and
(b)
omit “he is”.
10.
(1)
(2)
In subsection (1B)—
(a)
for “a General or Special Commissioner” substitute “the tribunal”; and
(b)
for “Commissioner is” substitute “tribunal is”.
(3)
In subsection (6)—
(a)
in paragraph (a) for “Commissioner giving consent” substitute “tribunal”;
(b)
in paragraph (b) for “a General or Special Commissioner” substitute “the tribunal”; and
(c)
in the words after paragraph (b) for “Commissioner” substitute “tribunal”.
11.
12.
(1)
(2)
In subsection (1) for “Special Commissioners for their” substitute “tribunal for its”.
(3)
In subsection (2)—
(a)
omit paragraph (b); and
(b)
in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4)
Omit subsection (3).
13.
(1)
Section 28ZB is amended as follows.
(2)
In subsection (1) omit “by notice in accordance with this section”.
(3)
Omit subsection (2).
14.
Omit section 28ZC.
15.
In section 28ZD(3)(a) (effect of referral on enquiry) for “Special Commissioners” substitute “tribunal”.
16.
In section 28ZE(1) (effect of determination) for “Special Commissioners” substitute “tribunal”.
17.
(1)
(2)
In subsection (4) for “Commissioners” substitute “tribunal”.
(3)
“(5)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.
(4)
In subsection (6)—
(a)
for “Commissioners hearing the application” substitute “tribunal”; and
(b)
omit “they are”.
18.
(1)
Section 28B (completion of enquiry into partnership return) is amended as follows.
(2)
In subsection (5) for “Commissioners” substitute “tribunal”.
(3)
“(6)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.
(4)
In subsection (7)—
(a)
for “Commissioners hearing the application” substitute “tribunal”; and
(b)
omit “they are”.
19.
(a)
at the beginning insert “If”;
(b)
after “self-assessment” insert “is”; and
(c)
for “shall not be heard and determined” substitute “none of the steps mentioned in section 49A(2)(a) to (c) may be taken in relation to the appeal”.
20.
Omit section 31A(6).
21.
Omit sections 31B to 31D.
22.
“(2)
An appeal may be brought against the refusal of a claim under this section.
(3)
Notice of appeal under subsection (2) must be given—
(a)
in writing;
(b)
within 30 days after the day on which notice of the refusal is given;
(c)
to the officer of Revenue and Customs by whom that notice was given.”.
23.
“(4)
If any appeal is brought from the decision of the Board on the claim, the tribunal shall determine the appeal in accordance with the principles to be followed by the Board in determining claims under this section.
(4A)
The determination of the tribunal of an appeal under subsection (4) shall be final and conclusive (notwithstanding the provisions of sections 11 and 13 of the TCEA 2007) except on a point of law arising in connection with the computation of profits.”.
24.
(1)
(2)
In subsection (7)—
(a)
for “Special Commissioners” substitute “tribunal”; and
(b)
omit “hear and”.
(3)
In subsection (8)—
(a)
for “Special Commissioners” substitute “tribunal”; and
(b)
for “any provision having effect by virtue of section 56B of this Act” substitute “the provisions of sections 11 and 13 of the TCEA 2007.”.
25.
Omit sections 44 to 46C.
26.
For the heading preceding section 48 substitute “Appeals”.
27.
“47CMeaning of tribunal
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
28.
“48Application to appeals and other proceedings
(1)
In the following provisions of this Part of this Act, unless the context otherwise requires—
(a)
“appeal” means any appeal under the Taxes Acts;
(b)
a reference to notice of appeal given, or to be given, to HMRC is a reference to notice of appeal given, or to be given, under any provision of the Taxes Acts.
(2)
In the case of —
(a)
an appeal other than an appeal against an assessment, the following provisions of this Part of this Act shall, in their application to the appeal, have effect subject to any necessary modifications, including the omission of section 56 below;
(b)
any proceedings other than an appeal which, under the Taxes Acts, are to be subject to the relevant provisions of this Part of this Act, the relevant provisions—
(i)
shall apply to the proceedings as they apply to appeals;
(ii)
but shall, in that application, have effect subject to any necessary modifications, including (except in the case of applications under section 55 below) the omission of section 56 below.
(3)
In subsection (2), a reference to the relevant provisions of this Part of this Act is a reference to the following provisions of this Part, except sections 49A to 49I.”.
29.
“Late notice of appeal49
(1)
This section applies in a case where—
(a)
notice of appeal may be given to HMRC, but
(b)
no notice is given before the relevant time limit.
(2)
Notice may be given after the relevant time limit if—
(a)
HMRC agree, or
(b)
where HMRC do not agree, the tribunal gives permission.
(3)
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
(4)
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
(5)
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
(6)
Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.
(7)
If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
(8)
In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).”.
30.
“49AAppeal: HMRC review or determination by tribunal
(1)
This section applies if notice of appeal has been given to HMRC.
(2)
In such a case—
(a)
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 49B),
(b)
HMRC may notify the appellant of an offer to review the matter in question (see section 49C), or
(c)
the appellant may notify the appeal to the tribunal (see section 49D).
(3)
See sections 49G and 49H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
(4)
This section does not prevent the matter in question from being dealt with in accordance with section 54 (settling appeals by agreement).
49BAppellant requires review by HMRC
(1)
Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
(2)
HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.
(3)
HMRC must review the matter in question in accordance with section 49E.
(4)
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
(a)
the appellant has already given a notification under this section in relation to the matter in question,
(b)
HMRC have given a notification under section 49C in relation to the matter in question, or
(c)
the appellant has notified the appeal to the tribunal under section 49D.
(5)
In this section “relevant period” means—
(a)
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
(b)
such longer period as is reasonable.
49CHMRC offer review
(1)
Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
(2)
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.
(3)
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 49E.
(4)
If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under section 54(1) for the settlement of the matter.
(5)
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (4) applies.
(6)
Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49H.
(7)
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
(a)
HMRC have already given a notification under this section in relation to the matter in question,
(b)
the appellant has given a notification under section 49B in relation to the matter in question, or
(c)
the appellant has notified the appeal to the tribunal under section 49D.
(8)
In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
49DNotifying appeal to the tribunal
(1)
This section applies if notice of appeal has been given to HMRC.
(2)
The appellant may notify the appeal to the tribunal.
(3)
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
(4)
Subsections (2) and (3) do not apply in a case where—
(a)
HMRC have given a notification of their view of the matter in question under section 49B, or
(b)
HMRC have given a notification under section 49C in relation to the matter in question.
(5)
In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 49G or 49H.
49ENature of review etc
(1)
This section applies if HMRC are required by section 49B or 49C to review the matter in question.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in deciding the matter in question, and
(b)
by any person in seeking to resolve disagreement about the matter in question.
(4)
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that HMRC’s view of the matter in question is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
(a)
the period of 45 days beginning with the relevant day, or
(b)
such other period as may be agreed.
(7)
In subsection (6) “relevant day” means—
(a)
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,
(b)
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 49B(2) and 49C(2)) is upheld.
(9)
If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.
49FEffect of conclusions of review
(1)
This section applies if HMRC give notice of the conclusions of a review (see section 49E(6) and (9)).
(2)
The conclusions are to be treated as if they were an agreement in writing under section 54(1) for the settlement of the matter in question.
(3)
The appellant may not give notice under section 54(2) (desire to repudiate or resile from agreement) in a case where subsection (2) applies.
(4)
Subsection (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 49G.
49GNotifying appeal to tribunal after review concluded
(1)
This section applies if—
(a)
HMRC have given notice of the conclusions of a review in accordance with section 49E, or
(b)
the period specified in section 49E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2)
The appellant may notify the appeal to the tribunal within the post-review period.
(3)
If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this section “post-review period” means—
(a)
in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(6), or
(b)
in a case falling within subsection (1)(b), the period that—
(i)
begins with the day following the last day of the period specified in section 49E(6), and
(ii)
ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 49E(9).
49HNotifying appeal to tribunal after review offered but not accepted
(1)
This section applies if—
(a)
HMRC have offered to review the matter in question (see section 49C), and
(b)
the appellant has not accepted the offer.
(2)
The appellant may notify the appeal to the tribunal within the acceptance period.
(3)
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this section “acceptance period” has the same meaning as in section 49C.
49IInterpretation of sections 49A to 49H
(1)
In sections 49A to 49H—
(a)
“matter in question” means the matter to which an appeal relates;
(b)
a reference to a notification is a reference to a notification in writing.
(2)
In sections 49A to 49H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a)
notification of HMRC’s view under section 49B(2);
(b)
notification by HMRC of an offer of review (and of their view of the matter) under section 49C;
(c)
notification of the conclusions of a review under section 49E(6); and
(d)
notification of the conclusions of a review under section 49E(9).
(3)
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.”
31.
(1)
(2)
“(6)
If, on an appeal notified to the tribunal, the tribunal decides—”.
(3)
In subsection (7) for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”.
(4)
In subsection (7A)—
(a)
for “If, on an appeal, it appears to the Commissioners” substitute “If, on an appeal notified to the tribunal, the tribunal decides”, and
(b)
for “appears to them” substitute “the tribunal decides is”.
(5)
In subsection (8)—
(a)
after “appeal” (in each place) insert “notified to the tribunal”,
(b)
for “it appears to the Commissioners” substitute “the tribunal decides”,
(c)
for “they may” substitute “the tribunal may”.
(6)
“(10)
Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.
(11)
But subsection (10) is subject to—
(a)
sections 9 to 14 of the TCEA 2007,
(b)
Tribunal Procedure Rules, and
(c)
the Taxes Acts.”.
32.
Omit section 53.
33.
In section 54(1) (settling of appeals by agreement) for “Commissioners” (in each place) substitute “tribunal”.
34.
(1)
(2)
Subject to the following provisions of this paragraph for “Commissioners” (in each place) substitute “tribunal”.
(3)
“(3)
If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—
(a)
first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;
(b)
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.
An application under paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.”.
(4)
In subsection (3A) after “closure notice” insert “, or where the notice of appeal has been given after the relevant time limit (see section 49)”.
(5)
“(4)
If, after any determination of the amount of tax the payment of which should be so postponed—
(a)
there is a change in the circumstances of the case as a result of which either party has grounds for believing that the amount so determined has become excessive or, as the case may be, insufficient, and
(b)
the parties cannot agree on a revised determination,
the party mentioned in paragraph (a) may, at any time before the determination of the appeal, apply to the tribunal for a revised determination of that amount.”.
(6)
“(5)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.
(7)
In subsection (6) omit “to the Commissioners, having regard to the representations made and any evidence adduced.”
(8)
“(6A)
Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007, the decision of the tribunal shall be final and conclusive.”.
(9)
“(7)
If the appellant and HMRC reach an agreement as to the amount of tax the payment of which should be postponed pending the determination of the appeal, the agreement shall not have effect unless—
(a)
the agreement is in writing, or
(b)
the fact that the agreement has been reached, and the terms of the agreement, are confirmed by notice in writing given—
(i)
by the appellant to HMRC, or
(ii)
by HMRC to the appellant.”
(10)
Omit subsection (8).
(11)
“(8A)
Where an agreement is made which has effect under subsection (7), references in subsection (6)(a) and (b) above to the date of the determination shall be construed as references to the date that the agreement is confirmed in writing.”.
(12)
In subsection (9)(a)(i) for “the inspector issues” substitute “HMRC issue”.
(13)
Omit subsection (10).
(14)
“(10B)
References in this section to agreements between an appellant and HMRC, and to the giving of notices between the parties, include references to agreements, and the giving of notices, between a person acting on behalf of the appellant in relation to the appeal and HMRC.”.
(15)
Omit subsection (11).
35.
“56.Payment of tax where there is a further appeal
(1)
This section applies if a party to an appeal against an assessment (the “initial appeal”) makes a further appeal.
(2)
Tax is payable or repayable in accordance with the determination of the court or tribunal on the initial appeal, despite the further appeal having been made.
(3)
But in a case where the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—
(a)
if too much tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and
(b)
if too little tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.”.
36.
37.
(1)
(2)
In subsection (1)—
(a)
for “The Board may make regulations” substitute “The Commissioners for Her Majesty’s Revenue and Customs may make regulations”;
(b)
in paragraph (b) for “to appear on” substitute “to be parties to”; and
(c)
in paragraph (e) for “an inspector or other officer of the Board” (in both places) substitute “an officer of Revenue and Customs”.
(3)
“(1A)
Regulations under this section may not make provision for the practice and procedure to be followed in the First-tier Tribunal or Upper Tribunal.”.
(4)
In subsection (3)—
(a)
omit paragraph (a); and
(b)
in paragraph (c) for “section 46B, 46C or 46D of this Act” substitute “section 46D of this Act or Tribunal Procedure Rules”.
38.
Omit section 58 and the heading “Northern Ireland” before it.
39.
(1)
(2)
After “subsection (7) above” insert “that is notified to the tribunal”.
(3)
For “Commissioners” substitute “tribunal”.
(4)
In subsections (9)(a) and (b) omit the words “to them”.
40.
(1)
(2)
In subsection (4) for “Commissioners to whom the appeal stands referred” substitute “tribunal”.
(3)
“(5)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.
41.
(1)
(2)
In subsection (3)—
(a)
for “them” substitute “it”; and
(b)
for “General or Special Commissioners so direct” substitute “tribunal so directs”.
(3)
In subsection (8)—
(a)
after “above” insert “that is notified to the tribunal”;
(b)
for “Commissioners” substitute “tribunal”; and
(c)
in paragraphs (a) and (b) omit “to them”.
42.
(1)
(2)
In subsection (3)—
(a)
for “them” substitute “it”;
(b)
for “General or Special Commissioners so direct” substitute “tribunal so directs”.
(3)
In subsection (7)—
(a)
after “above” insert “that is notified to the tribunal”;
(b)
for “Commissioners” substitute “tribunal”; and
(c)
in paragraphs (a) and (b) omit “to them”.
43.
44.
(a)
for “them” substitute “it”; and
(b)
for “General or Special Commissioners so direct” substitute “tribunal so directs”.
45.
(1)
(2)
In subsection (1) after “assessment to tax” insert “, except that references to the tribunal shall be taken to be references to the First-tier Tribunal”;
(3)
In subsection (2)—
(a)
for “Commissioners” (in each place) substitute “First-tier Tribunal”;
(b)
omit “to them” (in each place); and
(c)
in subsections (2)(b)(iii) and (iv) for “as they consider” substitute “as it considers”.
(4)
“(3)
In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under subsection (2), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
(3A)
Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.
(3B)
On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.”.
46.
(1)
Section 100C (penalty proceedings before Commissioners) is amended as follows.
(2)
In the heading for “Commissioners” substitute “First-tier Tribunal”.
(3)
In subsection (1) for “General or Special Commissioners” substitute “First-tier Tribunal”.
(4)
Omit subsection (1A).
(5)
“(2)
The person liable to the penalty shall be a party to the proceedings.”.
(6)
In subsection (3) for “Commissioners” substitute “First-tier Tribunal”.
(7)
“(4)
In addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under subsection (1), but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
(4A)
Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (4) as it applies to the right of appeal under section 11(2) of the TCEA 2007.”.
(8)
In subsection (5) for “court”, in each place, substitute “Upper Tribunal”.
47.
48.
49.
(1)
Section 112 (loss, destruction or damage to assessments, returns etc) is amended as follows.
(2)
In subsection (1)—
(a)
for “the Commissioners, inspectors, collectors and other officers having powers in relation to tax” substitute “HMRC”; and
(b)
for “Commissioners having jurisdiction in the case” substitute “tribunal”.
(3)
Omit subsection (2).
50.
(1)
Section 115 (delivery and service of documents) is amended as follows.
(2)
In subsection (2) for “by the Board, by any officer of the Board, or by or on behalf of any body of Commissioners,” substitute “by HMRC”.
(3)
Omit subsections (4) and (5).
51.
(1)
Section 118 (interpretation) is amended as follows.
(2)
In subsection (1) omit the definitions of—
(a)
“the General Commissioners Regulations”; and
(b)
“the Special Commissioners Regulations”.
(3)
““HMRC” means Her Majesty’s Revenue and Customs;”;
““the TCEA 2007” means the Tribunals, Courts and Enforcement
Act 2007;”;
““the tribunal” is to be read in accordance with section 47C;”.
(4)
In subsection (2) for “Commissioners” substitute “tribunal”.
(5)
In subsection (4) for “any Commissioners on appeal” substitute “the tribunal on an appeal notified to it”.
52.
Omit Schedule 1.
53.
54.
55.
(1)
(2)
In sub-paragraph (3)—
(a)
“(3)
If an appeal is under section 49D, 49G or 49H, the tribunal—”;
(b)
in paragraph (a), for “to them not” substitute “not to be”; and
(c)
in paragraph (b), for “to them are” substitute “to be”.
(3)
In sub-paragraph (4), for “Commissioners” substitute “tribunal”.
(4)
For sub-paragraph (5) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA the decision of the tribunal shall be final and conclusive.”.
56.
(1)
(2)
In sub-paragraph (5) for “Commissioners” substitute “tribunal”.
(3)
“(6)
Any such application is to be subject to the relevant provisions of Part 5 of this Act (see, in particular, section 48(2)(b)).”.
(4)
In sub-paragraph (7)—
(a)
for “Commissioners hearing the application” substitute “tribunal”; and
(b)
omit “they are”.
57.
(1)
(2)
In sub-paragraph (3)—
(a)
for “On” substitute “In the case of”; and
(b)
for “the Commissioners” substitute “if an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”.
(3)
In sub-paragraph (4) for “the Commissioners” substitute “HMRC or by the tribunal”.
(4)
In sub-paragraph (5)—
(a)
for “appeal, it appears to the Commissioners” substitute “an appeal notified to the tribunal, the tribunal decides”; and
(b)
omit “to them”.
58.
Omit paragraphs 10 and 11.
59.
Omit Schedule 3.
60.
61.
(1)
Paragraph 4 is amended as follows.
(2)
In sub-paragraph (6) omit “to the Special Commissioners”,
(3)
In sub-paragraph (8)—
(a)
for “The Special Commissioners” substitute “If an appeal is notified to the tribunal under section 49D, 49G or 49H, the tribunal”; and
(b)
omit “ to them”.
(4)
In sub-paragraph (9)—
(a)
for “Special Commissioners allow” substitute “tribunal allows”; and
(b)
for “they” substitute “it”.
62.
In paragraph 11(6) omit “the General or Special Commissioners or”.
Courts Act 1971
63.
(a)
President of Value Added Tax Tribunals or chairman of such a tribunal appointed under Schedule 8 to the Value Added Tax Act 1983; and
(b)
Special Commissioner appointed under section 4 of the Taxes Management Act 1970.
Finance Act 1973
64.
65.
Omit section 41.
Finance Act 1975
66.
67.
Omit section 57.
Oil Taxation Act 1975
68.
69.
Schedule 2 (management and collection of petroleum revenue tax) is amended as follows.
70.
(1)
(2)
Omit the entries for sections 4, 46A, 53, 56B, 56C, 56D, 58(2B), 58(2C) and 58(3).
(3)
After the entry for section 36 insert “47C” in the first column and “—” in the second column.
(4)
In the entry for section 49(1) omit “(1)”.
(5)
For “56A” substitute “56”.
(6)
In the entry for section “100C(1)”—
(a)
substitute “100C”;
(b)
for the second column of the entry substitute “In subsection (1) omit the words after “penalty””.
(7)
Omit the entries for section 100C(2) to (5).
(8)
In the entries for section 103(1) and (4) for “Special Commissioners” substitute “tribunal”.
71.
In paragraph 3(1)(b) for “Commissioners before whom” substitute “tribunal before which”.
72.
In paragraph 6(1)(b) for “Commissioners before whom” substitute “the tribunal before which”.
73.
74.
(1)
(2)
In sub-paragraph (1)—
(a)
omit “to the Special Commissioners”; and
(b)
for “the Board” substitute “HMRC”.
(3)
“(2)
The notice of appeal must specify the grounds of appeal.”.”
(4)
In sub-paragraph (8) for “the Board”, in both places, substitute “HMRC”.
(5)
In sub-paragraph (9)—
(a)
for “the Board” (in both places) substitute “HMRC”;
(b)
for “Special Commissioners” substitute “tribunal”; and
(c)
for “Commissioners” substitute “tribunal”.
(6)
In sub-paragraph (10)—
(a)
for “, on the appeal,” substitute “the appeal that is notified to the tribunal and”;
(b)
for “a majority of the Commissioners present at the hearing” substitute “the tribunal”; and
(c)
for “Commissioners”, in both of the other places, substitute “tribunal”.
(7)
For sub-paragraph (11) substitute “Notwithstanding the provisions of sections 11 and 13 of the TCEA 2007 the decision of the tribunal shall be final and conclusive.”.
75.
“Appeal: HMRC review or determination by tribunal14A
(1)
This paragraph applies if notice of appeal has been given to HMRC.
(2)
In such a case—
(a)
the participator may notify HMRC that the participator requires HMRC to review the matter in question (see paragraph 14B),
(b)
HMRC may notify the participator of an offer to review the matter in question (see paragraph 14C), or
(c)
the participator may notify the appeal to the tribunal (see paragraph 14D).
(3)
See paragraphs 14G and 14H for provision about notifying appeals to the tribunal after a review has been required by the participator or offered by HMRC.
(4)
This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 14(9).
Participator requires review by HMRC14B
(1)
Sub-paragraphs (2) and (3) apply if the participator notifies HMRC that the participator requires HMRC to review the matter in question.
(2)
HMRC must, within the relevant period, notify the participator of HMRC’s view of the matter in question.
(3)
HMRC must review the matter in question in accordance with paragraph 14E.
(4)
The participator may not notify HMRC that the participator requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
(a)
the participator has already given a notification under this paragraph in relation to the matter in question,
(b)
HMRC have given a notification under paragraph 14C in relation to the matter in question, or
(c)
the participator has notified the appeal to the tribunal under paragraph 14D.
(5)
In this paragraph “relevant period” means—
(a)
the period of 30 days beginning with the day on which HMRC receive the notification from the participator, or
(b)
such longer period as is reasonable.
HMRC offer review14C
(1)
Sub-paragraphs (2) to (5) apply if HMRC notify the participator of an offer to review the matter in question.
(2)
When HMRC notify the participator of the offer, HMRC must also notify the participator of HMRC’s view of the matter in question.
(3)
If, within the acceptance period, the participator notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 14E.
(4)
If the participator does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 14(9) for the settlement of that matter.
(5)
Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14H.
(6)
HMRC may not notify the participator of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
(a)
HMRC have already given a notification under this paragraph in relation to the matter in question,
(b)
the participator has given a notification under paragraph 14B in relation to the matter in question, or
(c)
the participator has notified the appeal to the tribunal under paragraph 14D.
(7)
In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the participator of the offer to review the matter in question.
Notifying appeal to the tribunal14D
(1)
This paragraph applies if notice of appeal has been given to HMRC.
(2)
The participator may notify the appeal to the tribunal.
(3)
If the participator notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
(4)
Sub-paragraphs (2) and (3) do not apply in a case where—
(a)
HMRC have given a notification of their view of the matter in question under paragraph 14B, or
(b)
HMRC have given a notification under paragraph 14C in relation to the matter in question.
(5)
In a case falling within sub-paragraph (4)(a) or (b), the participator may notify the appeal to the tribunal, but only if permitted to do so by paragraph 14G or 14H.
Nature of review etc14E
(1)
This paragraph applies if HMRC are required by paragraph 14B or 14C to review the matter in question.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in deciding the matter in question, and
(b)
by any person in seeking to resolve disagreement about the matter in question.
(4)
The review must take account of any representations made by the participator at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that HMRC’s view of the matter in question is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must notify the participator of the conclusions of the review and their reasoning within—
(a)
the period of 45 days beginning with the relevant day, or
(b)
such other period as may be agreed.
(7)
In sub-paragraph (6) “relevant day” means—
(a)
in a case where the participator required the review, the day when HMRC notified the participator of HMRC’s view of the matter in question,
(b)
in a case where HMRC offered the review, the day when HMRC received notification of the participator’s acceptance of the offer.
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see paragraphs 14B(2) and 14C(2)) is upheld.
(9)
If sub-paragraph (8) applies, HMRC must notify the participator of the conclusion which the review is treated as having reached.
Effect of conclusions of review14F
(1)
This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 14E(6) and (9)).
(2)
The conclusions are to be treated as if they were an agreement in writing under paragraph 14(9) for the settlement of the matter in question.
(3)
Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the participator notifies the appeal to the tribunal under paragraph 14G.
Notifying appeal to tribunal after review concluded14G
(1)
This paragraph applies if—
(a)
HMRC have given notice of the conclusions of a review in accordance with paragraph 14E, or
(b)
the period specified in paragraph 14E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2)
The participator may notify the appeal to the tribunal within the post-review period.
(3)
If the post-review period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this paragraph “post-review period” means—
(a)
in a case falling within sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 14E(6), or
(b)
in a case falling within sub-paragraph (1)(b), the period that—
(i)
begins with the day following the last day of the period specified in paragraph 14E(6), and
(ii)
ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with paragraph 14E(9).
Notifying appeal to tribunal after review offered but not accepted14H
(1)
This paragraph applies if—
(a)
HMRC have offered to review the matter in question (see paragraph 14C), and
(b)
the participator has not accepted the offer.
(2)
The participator may notify the appeal to the tribunal within the acceptance period.
(3)
But if the acceptance period has ended, the participator may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the participator notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this paragraph “acceptance period” has the same meaning as in paragraph 14C.
Interpretation of paragraphs 14A to 14H14I
(1)
In paragraphs 14A to 14H—
(a)
“matter in question” means the matter to which an appeal relates;
(b)
a reference to a notification is a reference to a notification in writing.
(2)
In paragraphs 14A to 14H, a reference to the participator includes a person acting on behalf of the participator except in relation to—
(a)
notification of HMRC’s view under paragraph 14B(2);
(b)
notification by HMRC of an offer of review (and of their view of the matter) under paragraph 14C;
(c)
notification of the conclusions of a review under paragraph 14E(6); and
(d)
notification of the conclusions of a review under paragraph 14E(9).
(3)
But if a notification falling within sub-paragraph (2) is given to the participator, a copy of the notification may also be given to a person acting on behalf of the participator.”.
76.
Schedule 5 (allowance of expenditure) is amended as follows.
77.
(1)
Paragraph 5 is amended as follows.
(2)
In sub-paragraph (1)—
(a)
after “person may” insert “appeal”; and
(b)
omit “appeal to the Special Commissioners”.
(3)
In sub-paragraph (2)—
(a)
after “On an appeal” insert “that is notified to the tribunal”; and
(b)
for “appear and be heard” substitute “be a party”.
(4)
In sub-paragraph (3) after “any time” insert “before it is notified to the tribunal”.
(5)
In sub-paragraph (4)—
(a)
after “On an appeal” insert “that is notified to the tribunal”; and
(b)
for “Special Commissioners” substitute “tribunal”.
(6)
“(5)
The provisions of paragraphs 14A to 14I of Schedule 251 shall apply to appeals under this paragraph subject to any necessary modifications.”.
78.
In paragraph 6(1) and (2) for “Special Commissioners” substitute “tribunal”.
79.
(1)
Paragraph 7 is amended as follows.
(2)
In sub-paragraph (1)—
(a)
after “Where” insert “,”; and
(b)
for “the Special Commissioners determine” substitute “that is notified to the tribunal, the tribunal determines”.
(3)
In sub-paragraph (3) for “Special Commissioners” substitute “tribunal”.
80.
(1)
(2)
“(a)
an appeal is made against a determination by the tribunal on an appeal under paragraph 5 above; and”
(3)
In sub-paragraph (1)(b) for “Special Commissioners” substitute “tribunal”.
(4)
In sub-paragraph (5) after “court” add “or the tribunal”.
81.
(1)
(2)
In sub-paragraph (3) omit “to the Special Commissioners”.
(3)
In sub-paragraph (5) after “any time” insert “before it is notified to the tribunal”.
(4)
In sub-paragraph (7) for “Special Commissioners” substitute “tribunal”.
(5)
In sub-paragraph (8)—
(a)
after “On an appeal” insert “that is notified to the tribunal”; and
(b)
for “Special Commissioners” substitute “tribunal”.
(6)
In sub-paragraph (10)(a) omit “to the Special Commissioners”.
(7)
In sub-paragraph (10)(b) for “Special Commissioners” substitute “tribunal”.
82.
“10.
In this Schedule “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
83.
(1)
Schedule 6 (allowance of expenditure on claim by participator) is amended as follows.
(2)
In the table in paragraph 2, after the entry for paragraph 5(4) of Schedule 5 insert “5(5)” in the first column and “—” in the second column.
84.
(1)
Schedule 7 (allowance of abortive exploration expenditure) is amended as follows.
(2)
In the table in paragraph 1(3), after the entry for paragraph 5(4) of Schedule 5 insert “5(5)” in the first column and “—” in the second column.
85.
(1)
Paragraph 3 of Schedule 8 (allowance of unrelievable field loss) is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (2) after “any time” insert “before it is notified to the tribunal”.
(4)
“(3)
The provisions of paragraphs 14A to 14I of Schedule 254 shall apply to appeals under this paragraph subject to any necessary modifications.”.
House of Commons Disqualification Act 1975
86.
(1)
(2)
In Part 1 (judicial offices) omit the entry relating to a Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970.
(3)
In Part 3 (other disqualifying offices) omit the entries relating to—
(a)
Chairman of the tribunal constituted under section 706 of the Income and Corporation Taxes Act 1988 or section 704 of the Income Tax Act 2007; and
(b)
President or Vice-President of Value Added Tax Tribunals or full-time chairman of value added tax tribunals.
Northern Ireland Assembly Disqualification Act 1975
87.
Customs and Excise Management Act 1979
88.
89.
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
90.
(1)
(2)
“(a)
the period of 30 days for accepting an offer of review under section 15C of the Finance Act 1994 or for appealing against the decision under section 16 of that Act has expired;”.
(3)
In paragraph (b) for “section 15(2)” substitute “section 15F(8)”.
(4)
In paragraph (c) for “the final result of any further appeal” substitute “the final result of any appeal under section 16 of that Act, or of any further appeal,”.
91.
Tobacco Products Duty Act 1979
92.
93.
(1)
(2)
“(3)
Sections 13A to 16 of the Finance Act 1994 apply to a decision to issue a penalty notice as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act.”.
Finance Act 1980
94.
95.
(1)
Paragraph 5 of Schedule 17 (transfers of interests in oil fields) is amended as follows.
(2)
In sub-paragraph (2)—
(a)
for “may by notice” substitute “may appeal by notice”; and
(b)
omit “appeal to the Special Commissioners”.
(3)
In sub-paragraph (3) for “appear and be heard on” substitute “be a party to”.
(4)
In sub-paragraph (4) after “abandoned” insert “before it is notified to the tribunal”.
(5)
“(6)
The provisions of paragraphs 14A to 14I of Schedule 2 to the Oil Taxation Act 197563 shall apply to appeals under this paragraph subject to any necessary modifications.”.
Betting and Gaming Duties Act 1981
96.
97.
(1)
(2)
In subsection (1)—
(a)
for “14 to 16” substitute “13A to 16”; and
(b)
after “duty” insert “as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act”.
(3)
In subsection (2) for “14 to 16” substitute “13A to 16”.
98.
(1)
(2)
In sub-paragraph (5)—
(a)
for “14 to 16” substitute “13A to 16”;
(b)
for “(reviews and appeals)” substitute “(meaning of relevant decision, reviews and appeals to a tribunal)”; and
(c)
for “specified in Schedule 5” substitute “falling within section 13A(2)(j)”.
99.
(1)
(2)
In sub-paragraph (1)—
(a)
for “14” substitute “13A to 16”;
(b)
for “(reviews of decisions)” substitute “(meaning of relevant decision, reviews and appeals to a tribunal)”; and
(c)
for “as it applies to the decisions mentioned in subsection (1) of that section” substitute “as they apply to the decisions mentioned in section 13A(2)(a) to (h) of that Act”.
Finance Act 1982
100.
101.
(1)
In Schedule 18 (alternative valuation of ethane etc) paragraph 8 is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.
(4)
In sub-paragraph (4)—
(a)
in the words before paragraph (a) —
(i)
for “If, on a hearing of an appeal under this paragraph it appears to the majority of the Commissioners present at the hearing” substitute “If an appeal under this paragraph is notified to the tribunal and the tribunal determines”; and
(ii)
for “they” substitute “it”.
(b)
In paragraph (a)—
(i)
for “they shall” substitute “the tribunal shall”;
(ii)
for “they think” substitute “the tribunal thinks”;
(c)
in paragraph (b) for “they may direct” substitute “the tribunal may direct”; and
(d)
in paragraph (c) for “Commissioners” substitute “tribunal”.
(5)
In sub-paragraph (5)—
(a)
after “principal Act” insert “, and paragraphs 14A to 14I of that Schedule”; and
(b)
at the end insert “and, in the case of paragraphs 14A to 14I of Schedule 2, with such other modifications as may be necessary”.
102.
(1)
In Schedule 19 (supplementary provisions relating to APRT) paragraph 7 is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (2)—
(a)
in the words before paragraph (a) after “paragraph 14 of” insert “and paragraphs 14A to 14I of”;
(b)
in paragraph (a) for “sub-paragraph (3)” substitute “paragraph 14(3)”;
(c)
in paragraph (b) for “sub-paragraph (3)(b)” substitute “paragraph 14(3)(b)”;
(d)
in paragraph (c) omit “and”;
(e)
in paragraphs (c) and (d) for “sub-paragraph 10” substitute “paragraph 14(10)”; and
(f)
“; and
(e)
in the case of paragraphs 14A to 14I of Schedule 269, with such modifications as may be necessary”.
Finance Act 1984
103.
104.
(1)
Section 115 (information relating to sales at arm’s length and market value of oil) is amended as follows.
(2)
In subsection (6)—
(a)
for “may, by notice” substitute “may appeal, by notice”; and
(b)
for “appeal to the Special Commissioners who” substitute “and, where such an appeal is notified to the tribunal, the tribunal”.
(3)
“(6A)
The provisions of paragraphs 14A to 14I of Schedule 271 to the principal Act shall apply to appeals under this paragraph subject to any necessary modifications.”.
105.
(1)
In section 116(1)(b) (offences relating to section 115) for “Commissioners” substitute “tribunal”.
106.
Omit section 127.
107.
Omit Schedule 22.
Inheritance Tax Act 1984
108.
109.
(1)
(2)
In subsection (2)—
(a)
for “a Special Commissioner” substitute “the tribunal”; and
(b)
for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.
(3)
In subsection (3)—
(a)
for “Special Commissioner” substitute “tribunal”; and
(b)
for “his direction” substitute “the tribunal’s direction”.
(4)
In subsection (4) for “Special Commissioner” substitute “tribunal”.
110.
111.
(1)
Section 79A (variation of undertakings) is amended as follows.
(2)
In subsection (2)—
(a)
for “a Special Commissioner” substitute “the tribunal”; and
(b)
for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.
(3)
In subsection (3)—
(a)
for “Special Commissioner” substitute “tribunal”; and
(b)
for “his direction” substitute “the tribunal’s direction”.
(4)
In subsection (4) for “Special Commissioner” substitute “tribunal”.
112.
(a)
for “a Special Commissioner” substitute “the tribunal”; and
(b)
for “Commissioner is to give his consent” substitute “tribunal is to give consent”.
113.
(1)
Section 219B (appeal against requirement to produce documents etc) is amended as follows.
(2)
In subsection (4)—
(a)
for “Special Commissioners” substitute “tribunal”; and
(b)
omit “to them” in paragraphs (a) and (b).
(3)
In subsection (5) for “Special Commissioners confirm” substitute “tribunal confirms”.
(4)
In subsection (6) for “under section 225 below” substitute “under sections 11 or 13 of the TCEA 2007”.
114.
In the heading before section 221 (determinations and appeals) after “determinations” insert “, reviews”.
115.
(1)
(2)
“(2)
Sections 223D, 223G and 223H provide for notification of the appeal to the tribunal.”.
(3)
In subsection (3) after “may be” insert “notified”.
(4)
In subsection (4)—
(a)
after “may be” insert “notified”; and
(b)
after “appropriate” insert “Lands”.
(5)
“(4ZA)
The appeal may be notified under subsection (3) or (4) only if it could be notified to the tribunal under section 223D, 223G or 223H.”.
(6)
“(4A)
If and so far as the question in dispute on any appeal under this section which has been notified to the tribunal or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate Lands tribunal.”.
(7)
In subsection (4B) after “appropriate” insert “Lands”.
116.
“223Late notice of appeal
(1)
This section applies in a case where—
(a)
notice of appeal may be given to HMRC under section 222, but
(b)
no notice is given before the relevant time limit.
(2)
Notice may be given after the relevant time limit if—
(a)
HMRC agree, or
(b)
where HMRC do not agree, the tribunal gives permission.
(3)
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
(4)
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
(5)
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
(6)
Condition C is that HMRC are satisfied that request under subsection (4) was made without unreasonable delay after the reasonable excuse ceased.
(7)
If a request of the kind referred to in subsection (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
(8)
In this section “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this section).”.
117.
“223AAppeal: HMRC review or determination by tribunal
(1)
This section applies if notice of appeal has been given to HMRC.
(2)
In such a case—
(a)
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see section 223B),
(b)
HMRC may notify the appellant of an offer to review the matter in question (see section 223C), or
(c)
the appellant may notify the appeal to the tribunal (see section 223D).
(3)
See sections 223G and 223H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
223BAppellant requires review by HMRC
(1)
Subsections (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
(2)
HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.
(3)
HMRC must review the matter in question in accordance with section 223E.
(4)
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
(a)
the appellant has already given a notification under this section in relation to the matter in question,
(b)
HMRC have given a notification under section 223C in relation to the matter in question, or
(c)
the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4), or the tribunal under section 223D.
(5)
In this section “relevant period” means—
(a)
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
(b)
such longer period as is reasonable.
223CHMRC offer review
(1)
Subsections (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
(2)
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.
(3)
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with section 223E.
(4)
If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question shall be conclusive for the purposes of this Act.
(5)
The same consequences shall follow for all purposes as would have followed if, on the date that HMRC gave notice of their view, the tribunal had determined the appeal in accordance with its terms.
(6)
Subsection (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223H.
(7)
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
(a)
HMRC have already given a notification under this section in relation to the matter in question,
(b)
the appellant has given a notification under section 223B in relation to the matter in question, or
(c)
the appellant has notified the appeal to the court under section 222(3), the appropriate Lands tribunal under section 222(4) or the tribunal under section 223D.
(8)
In this section “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
223DNotifying appeal to the tribunal
(1)
This section applies if notice of appeal has been given to HMRC.
(2)
The appellant may notify the appeal to the tribunal.
(3)
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
(4)
Subsections (2) and (3) do not apply in a case where—
(a)
HMRC have given a notification of their view of the matter in question under section 223B, or
(b)
HMRC have given a notification under section 223C in relation to the matter in question.
(5)
In a case falling within subsection (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by section 223G or 223H.
223ENature of review etc
(1)
This section applies if HMRC are required by section 223B or 223C to review the matter in question.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in deciding the matter in question, and
(b)
by any person in seeking to resolve disagreement about the matter in question.
(4)
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that HMRC’s view of the matter in question is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
(a)
the period of 45 days beginning with the relevant day, or
(b)
such other period as may be agreed.
(7)
In subsection (6) “relevant day” means—
(a)
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,
(b)
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that HMRC’s view of the matter in question (see sections 223B(2) and 223C(2)) is upheld.
(9)
If subsection (8) applies, HMRC must notify the appellant of the conclusion which the review is treated as having reached.
223FEffect of conclusions of review
(1)
This section applies if HMRC give notice of the conclusions of a review (see section 223E(6) and (9)).
(2)
The conclusions of the review shall be conclusive for the purposes of this Act.
(3)
Subsections (2) and (3) do not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under section 223G.
223GNotifying appeal to tribunal after review concluded
(1)
This section applies if—
(a)
HMRC have given notice of the conclusions of a review in accordance with section 223E, or
(b)
the period specified in section 223E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2)
The appellant may notify the appeal to the tribunal within the post-review period.
(3)
If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4).
(6)
In this section “post-review period” means—
(a)
in a case falling within subsection (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with section 223E(6), or
(b)
in a case falling within subsection (1)(b), the period that—
(i)
begins with the day following the last day of the period specified in section 223E(6), and
(ii)
ends 30 days after the date of the document in which HMRC give notice of the conclusion of the review in accordance with section 223E(9).
223HNotifying appeal to tribunal after review offered but not accepted
(1)
This section applies if—
(a)
HMRC have offered to review the matter in question (see section 223C), and
(b)
the appellant has not accepted the offer.
(2)
The appellant may notify the appeal to the tribunal within the acceptance period.
(3)
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
The appellant may not notify the appeal to the tribunal under this section if the appeal has been notified to the court under section 222(3) or the appropriate Lands tribunal under section 222(4).
(6)
In this section “acceptance period” has the same meaning as in section 223C.
223IInterpretation of sections 223A to 223I
(1)
In sections 223A to 223H—
(a)
“matter in question” means the matter to which an appeal relates;
(b)
a reference to a notification is a reference to a notification in writing.
(2)
In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a)
notification of HMRC’s view under section 223B(2);
(b)
notification by HMRC of an offer of review (and of their view of the matter) under section 223C;
(c)
notification of the conclusions of a review under section 223E(6); and
(d)
notification of the conclusions of a review under section 223E(9).
(3)
But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.”.
118.
“224Determination of appeal by tribunal
If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.”.
119.
Omit sections 225 and 225A.
120.
In section 245(2)(b) (failure to deliver accounts) for “Special Commissioners” substitute “tribunal”.
121.
122.
(1)
Section 249 (recovery of penalties) is amended as follows.
(2)
In subsection (2) for “Special Commissioners” substitute “First-tier Tribunal”.
(3)
“(3)
Where any proceedings are brought before the First-tier Tribunal, in addition to any right of appeal on a point of law under section 11(2) of the TCEA 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under this Part, but not against any decision which falls under section 11(5)(d) and (e) of the TCEA 2007 and was made in connection with the determination of the amount of the penalty.
(3A)
Section 11(3) and (4) of the TCEA 2007 applies to the right of appeal under subsection (3) as it applies to the right of appeal under section 11(2) of the TCEA 2007.
(3B)
On an appeal under this section the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this section.”.
(4)
“(4)
The person liable to the penalty shall be a party to the proceedings.”.
123.
Omit section 251.
124.
(1)
Section 252 (effect of award by Special Commissioners) is amended as follows.
(2)
In the heading for “Special Commissioners” substitute “the tribunal”.
(3)
For “Special Commissioners” substitute “tribunal”.
125.
(1)
Section 272 (general interpretation) is amended as follows.
(2)
Omit the entry for “Special Commissioners”.
(3)
““HMRC” means Her Majesty’s Revenue and Customs;”;
““the TCEA 2007” means the Tribunals, Courts and Enforcement Act 2007;”; and
““the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,”.
Finance Act 1987
126.
127.
In section 62(7)(b) (market value of oil to be determined on a monthly basis) for “Commissioners before whom” substitute “tribunal before which”.
128.
In section 63(3)(b) (blends of oil from two or more fields) for “Commissioners before whom” substitute “tribunal before which”.
129.
(1)
Section 66 (oil allowance: adjustment for final periods) is amended as follows.
(2)
In subsection (6) omit “to the Special Commissioners”.
(3)
In subsection (7)—
(a)
in paragraph (a) for “Commissioners”, in each place, substitute “tribunal”; and
(b)
in paragraph (b)—
(i)
for “, on the hearing of the appeal,” substitute “the appeal is notified to the tribunal and”;
(ii)
for “the majority of Commissioners present at the hearing” substitute “tribunal”;
(iii)
for “they shall” substitute “the tribunal shall”;
(iv)
for “they think” substitute “the tribunal thinks”; and
(c)
in paragraph (c) for “Commissioners” substitute “tribunal”.
(4)
“(8)
Paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 279 to the principal Act shall apply in relation to an appeal under subsection (6) as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—(a)
any reference in those paragraphs to a participator is to be construed as a reference to the responsible person by whom notice of appeal is given;
(b)
any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under subsection (7)(a) above;
(c)
any other modifications that are necessary.”
130.
(1)
Paragraph 3 of Schedule 12 (supplementary provisions as to blended oil) is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (2)—
(a)
in paragraph (a) omit “and be entitled to appear accordingly”; and
(b)
in paragraph (b) for “Special Commissioners” and “Commissioners” substitute “tribunal”.
(4)
In sub-paragraph (2)(c)—
(a)
for “if, on the hearing of the appeal, it appears to the majority of the Commissioners present” substitute “if, on an appeal notified to the tribunal, it appears to the tribunal”; and
(b)
for “they” substitute “the tribunal”.
(5)
“(d)
paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 280 to the principal Act shall apply in relation to the appeal as they apply in relation to an appeal against an assessment or determination made under that Act subject to the following modifications—(i)
any reference to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (2)(b) above;
(ii)
any other modifications that are necessary.”.
131.
In paragraph 2(2)(c) of Schedule 14 (cross-field allowance) for “Special Commissioners” substitute “tribunal”.
Income and Corporation Taxes Act 1988
132.
133.
(1)
Section 42 (appeals against determinations under sections 34 to 36 etc) is amended as follows.
(2)
In subsection (4) omit from “and shall be” to the end.
F1(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
134.
“(1)
Any question arising under section 100(1)(a) or 101(1)(a) shall be determined, for the purpose of computing for any tax purpose the profits of both the trades or, as the case may be, the professions concerned, in like manner as an appeal.”.
135.
(1)
Section 152 (notification of taxable amount of certain benefits) is amended as follows.
F2(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Omit subsection (5)(i) and (ii).
136.
In section 215(7) and (8) (advance clearance by Board of distributions and payments) for “the Special Commissioners” (in each place) and for “Commissioners” substitute “the tribunal”.
137.
(1)
In section 343(10) (company reconstructions without a change of ownership)—
(2)
After “all those companies” insert “in like manner as an appeal, and all those companies shall be entitled to be a party to those proceedings.”.
(3)
Omit paragraphs (a), (b) and (c) and the words following paragraph (c).
138.
(a)
after “may” insert “appeal”; and
(b)
omit from “, require the matter” to the end of the subsection.
139.
140.
(1)
(2)
For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.
141.
(1)
(2)
For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.
142.
(1)
Section 444AZB(5) (transfers of life assurance business: Case I losses of the transferor) is amended as follows.
(2)
For “by the Special Commissioners who shall determine the question in the same manner as they determine appeals, but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and transferee shall be entitled to be a party to any proceedings”.
143.
144.
145.
In section 461C(5) (taxation in respect of other business: withdrawal of qualifying status from incorporated friendly society) omit “to the Special Commissioners”.
146.
In section 465(5) (old societies) omit “to the Special Commissioners”.
147.
148.
149.
In section 584 (relief for unremittable overseas income) omit subsection (9).
F3150.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3151.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3152.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3153.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
154.
(1)
(2)
In subsection (5) omit “to the Special Commissioners”.
(3)
In subsection (7)—
(a)
in paragraphs (a) and (b) for “the Special Commissioners are” substitute “the tribunal is” and for “they” substitute “it”; and
(b)
in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(4)
In subsection (9) for “(appeals against assessments to tax)” substitute “(appeals)”.
155.
(1)
(2)
In subsection (3)—
(a)
for “Where” substitute “Subsection (3B) shall apply where”; and
(b)
for “that appeal shall be to the Special Commissioners” substitute “and the question is one whose resolution is likely to affect the liability of more than one person under this Chapter in respect of the controlled foreign company concerned”.
(3)
Omit subsection (3A).
(4)
In subsection (3B)—
(a)
in paragraph (a) for “to appear and be heard by the Special Commissioners, or to make representations to them in writing” substitute “to be a party to any proceedings”;
(b)
in paragraph (b) for “Special Commissioners” substitute “tribunal”; and
(c)
in paragraph (c) for “their” substitute “the tribunal’s”.
156.
(1)
Section 783(9) (leased assets: supplemental) is amended as follows.
F4(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Omit paragraphs (a), (b) and (c) and the words following paragraph (c).
157.
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
158.
(a)
after “may” there were inserted “appeal”; and
(b)
from “, require the matter” to the end of the paragraph were omitted.
159.
In paragraph 21(3) of Schedule 15 (certification of qualifying policies) omit “to the General Commissioners or, if he so elects, to the Special Commissioners”.
160.
In paragraph 7 of Schedule 17 (dual resident investment companies) omit “to the Special Commissioners”.
161.
(1)
Schedule 27 (distributing funds) is amended as follows.
(2)
In paragraph 16(1) omit “to the Special Commissioners”.
(3)
In paragraph 16(2) for “Special Commissioners” substitute “tribunal”.
(4)
In paragraph 19—
(a)
in sub-paragraph (1) for “In any case” substitute “This paragraph applies”;
(b)
“(1A)
Any person who has been assessed to tax and considers that, if the offshore fund were to be certified as a distributing fund in respect of the accounting period in question, he would be overcharged to tax by the assessment may—
(a)
first apply in writing to HMRC within 30 days of the date of the issue of the notice of assessment for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the question whether the fund should be so certified;
(b)
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.”; and
(c)
in sub-paragraph (2)—
(i)
for “A notice of ” substitute “An”; and
(ii)
for “(1)” substitute “(1A)”.
(5)
In paragraph 20 for “Special Commissioners” substitute “tribunal”.
162.
(1)
F5(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)
Omit sub-paragraph (3).
F6(4)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Finance Act 1988
163.
F7164.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
165.
Omit sections 133 to 135.
Finance Act 1989
166.
167.
(a)
in subsection (2)(b) for “any tribunal mentioned in subsection (3) below” substitute “the First-tier Tribunal or Upper Tribunal”;
(b)
in subsection (2ZA)(b), for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”;
(c)
in subsection (2ZB)(b) for “General Commissioners or the Special Commissioners” substitute “First-tier Tribunal or an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998”;
(d)
in subsection (2A)(a)(ii) for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”; and
(e)
omit subsection (3).
Courts and Legal Services Act 1990
168.
(a)
President of Value Added Tax Tribunals or chairman of such a tribunal appointed under Schedule 8 to the Value Added Tax Act 1983; and
(b)
Special Commissioner appointed under section 4 of the Taxes Management Act 1970.
Social Security Contributions and Benefits Act 1992
169.
(1)
(2)
(3)
In sub-paragraph (8) omit “to the Special Commissioners”.
(4)
In sub-paragraph (9)—
(a)
for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and
(b)
in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.
(5)
“(14)
In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.”.
Social Security Administration Act 1992
170.
171.
(1)
(2)
In subsection (2) omit “to the Special Commissioners”.
(3)
In subsection (5)—
(a)
for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”; and
(b)
for “Special Commissioners see” substitute “tribunal sees”.
(4)
““tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.
172.
(1)
(2)
In sub-paragraphs (1) and (2) for “an appeal tribunal” substitute “the First-tier Tribunal”.
(3)
“(3)
An appeal lies to the Upper Tribunal otherwise than on a point of law from a decision of the First-tier Tribunal under sub-paragraph (2) (unless the decision is set aside under section 9 of the Tribunals, Courts and Enforcement Act 2007).
(3A)
For an appeal on a point of law, see section 11 of that Act.
(3B)
An appeal may be brought under sub-paragraph (3) only if, on an application made by the person concerned, the First-tier Tribunal or the Upper Tribunal has given its permission for the appeal to be brought.”.
(4)
In sub-paragraph (4)—
(a)
for “a Commissioner” substitute “the Upper Tribunal”; and
(b)
for “an appeal tribunal” substitute “the First-tier Tribunal”.
(5)
Omit sub-paragraph (5).
(6)
In sub-paragraph (6) for “that Act” substitute “the Social Security Act 1998”.
Social Security Contributions and Benefits (Northern Ireland) Act 1992
173.
174.
(1)
(2)
In sub-paragraph (8) omit “to the Special Commissioners”.
(3)
In sub-paragraph (9)—
(a)
for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and
(b)
in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.
(4)
“(14)
In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;”.
Social Security Administration (Northern Ireland) Act 1992
175.
176.
(1)
(2)
In subsection (2) omit “to the Special Commissioners”.
(3)
In subsection (5)—
(a)
for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”;
(b)
for “Special Commissioners see” substitute “tribunal sees”.
(4)
““tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.”.
Taxation of Chargeable Gains Act 1992
177.
178.
In section 13 (attribution of gains to members of non-resident companies) omit subsection (15).
179.
In section 138 (procedure for clearance in advance)—
(a)
for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and
(b)
for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.
180.
181.
In section 213(8) (spreading of gains and losses under section 212) for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.
182.
183.
In section 261C(3)(a) (meaning of the maximum amount for purposes of section 261B) for “Commissioners” substitute “tribunal”.
184.
““the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
Finance (No 2) Act 1992
185.
186.
Omit—
(a)
the heading “General and Special Commissioners” before section 75;
(b)
sections 75 and 76; and
(c)
Schedule 16.
187.
(1)
Paragraph 8 of Schedule 17 is amended as follows.
(2)
In sub-paragraph (2)—
(a)
after “the successor companies concerned” insert “as if it were an appeal, and each of the successor companies shall be entitled to be a party to any proceedings”; and
(b)
omit paragraphs (a), (b) and (c).
(3)
Omit sub-paragraph (3).
Tribunals and Inquiries Act 1992
188.
(a)
in Part 1 (tribunals under direct supervision of council) omit the entries at—
(i)
paragraph 39 relating to revenue (including “Revenue” in the first column); and
(ii)
paragraph 44 relating to VAT and Duties (including “VAT and Duties” in the first column); and
(b)
in Part 2 (tribunals under supervision of Scottish Committee) omit the entries at—
(i)
paragraph 60 relating to revenue (including “Revenue” in the first column); and
(ii)
paragraph 63 relating to VAT and Duties (including “VAT and Duties” in the first column).
Judicial Pensions and Retirement Act 1993
189.
190.
In Part 2 of Schedule 1 (offices which may be qualifying judicial offices) omit the entries relating to—
(a)
President or Vice-President of Value Added Tax Tribunals;
(b)
Chairman of value added tax tribunals; and
(c)
Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970.
191.
In Schedule 5 (retirement provisions: relevant offices) omit the entries relating to—
(a)
President of Value Added Tax Tribunals;
(b)
Chairman of value added tax tribunals;
(c)
Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970;
(d)
Deputy Special Commissioner appointed under section 4A of the Taxes Management Act 1970;
(e)
Commissioner for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970; and
(f)
Chairman or other member of the tribunal constituted by section 706 of the Income and Corporation Taxes Act 1988.
Finance Act 1993
192.
193.
(1)
Section 187 (returns and information) is amended as follows.
(2)
In subsection (5)—
(a)
for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and
(b)
for “Special Commissioner” substitute “tribunal”.
(3)
In subsection (6) for “Special Commissioners who” substitute “tribunal which”.
194.
(1)
(2)
Omit paragraph 11(2).
(3)
“(3)
The provisions of paragraphs 14A to 14I of Schedule 2 to OTA 1975117 shall apply in relation to an appeal under paragraphs 9 or 10 above as they apply in relation to an appeal against an assessment or determination made under that Act, subject to any necessary modifications.”.
(4)
In paragraph 12 in the entry for “Commissioners” omit “(except in the expression “Special Commissioners”)”.
195.
(1)
Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.
(2)
In paragraph 3(2)—
(a)
for “a Special Commissioner” substitute “the tribunal”; and
(b)
for “Commissioner” substitute “tribunal”.
(3)
In paragraph 6—
(a)
in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and
(b)
in sub-paragraph (3) for “Commissioner” substitute “tribunal”.
Finance Act 1994
196.
197.
(1)
Section 7 (VAT and duties tribunals) is amended as follows.
(2)
“The meaning of tribunal
7Meaning of tribunal
In the following provisions of this Chapter references to an appeal tribunal are references to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
198.
“13AMeaning of “relevant decision”
(1)
This section applies for the purposes of the following provisions of this Chapter.
(2)
A reference to a relevant decision is a reference to any of the following decisions—
(a)
any decision by HMRC, in relation to any customs duty or to any agricultural levy of the European Community, as to—
(i)
whether or not, and at what time, anything is charged in any case with any such duty or levy;
(ii)
the rate at which any such duty or levy is charged in any case, or the amount charged;
(iii)
the person liable in any case to pay any amount charged, or the amount of his liability; or
(iv)
whether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled;
(b)
so much of any decision by HMRC that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above;
(c)
any decision by HMRC to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act, section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979, section 10, 13, 13ZB, 13AB, 13AD, 14, 14F, 23 or 24 of the Hydrocarbon Oil Duties Act 1979,section 8 of the Tobacco Products Duty Act 1979, section 2 of the Finance (No 2) Act 1992 or as to the amount of duty to which a person is to be assessed under any of those provisions;
(d)
any decision by HMRC on a claim under section 137A of the Management Act for repayment of excise duty;
(e)
any decision by HMRC as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No 2) Act 1992, or the amount of the drawback to which any person is so entitled;
(f)
any decision by HMRC as to whether or not any person is entitled to any repayment or credit by virtue of regulations under paragraph 4(2)(h) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps), or the amount of the repayment or credit to which any person is so entitled;
(g)
any decision by HMRC made by virtue of regulations under paragraph 4(2)(i) of that Schedule that some or all of a payment made, or security provided, is forfeit, or the amount which is so forfeit;
(h)
so much of any decision by HMRC that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above;
(i)
any decision as to whether or not—
(i)
an amount due in respect of customs duty or agricultural levy, or
(ii)
any repayment by HMRC of an amount paid by way of customs duty or agricultural levy,
is to carry interest, or as to the rate at which, or period for which, any such amount is to carry interest;
(j)
any decision by HMRC which is of a description specified in Schedule 5 to this Act, except for any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored.”.
199.
(1)
(2)
For the title substitute “Requirement for review of decision under section 152(b) of the Management Act etc”.
(3)
In subsection (1)—
(a)
after “following decisions” insert “by HMRC”, and
(b)
“(a)
any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored;
(b)
any relevant decision which is linked by its subject matter to such a decision under section 152(b) of the Management Act.”.
(4)
“(2A)
But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.”.
(5)
Omit subsections (6) and (7).
200.
“14AReview out of time
(1)
This section applies if—
(a)
a person may, under section 14(2), require HMRC to review a decision, and
(b)
the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3).
(2)
HMRC are required to carry out a review of the decision in either of the following cases.
(3)
The first case is where HMRC are satisfied that—
(a)
there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and
(b)
the notice given after the end of that period was given without unreasonable delay after that excuse ceased.
(4)
The second case is where—
(a)
HMRC are not satisfied as mentioned in subsection (3), and
(b)
the appeal tribunal, on application made by the person, orders HMRC to carry out a review.
(5)
A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked.
(6)
Section 14(5) applies to notices given under this section as it applies to notices given under section 14.”.
201.
(1)
Section 15 (review procedure) is amended as follows.
(2)
In subsection (1) for “this Chapter” substitute “section 14 or 14A”.
(3)
In subsection (2)—
(a)
in paragraph (a), after “section 14” insert “or 14A”; and
(b)
in the words after paragraph (b), for “this Chapter” substitute “section 14 or 14A”.
202.
“15AOffer of review of relevant decision
(1)
If HMRC notify a person (P) of a relevant decision by HMRC, HMRC must at the same time, by notice to P, offer P a review of the decision.
(2)
This section does not apply to the notification of the conclusions of a review.
15BRight to require review
(1)
Any person (other than P) who has the right of appeal under section 16 against a relevant decision may require HMRC to review that decision.
(2)
The other person may not notify HMRC requiring a review of the decision if either of the following conditions is met.
(3)
Condition A is that—
(a)
the relevant decision falls within section 14(1)(b) (decision linked to decision under section 152(b) of the Management Act about things forfeited or seized), and
(b)
under section 15, HMRC are reviewing, or have reviewed, the decision under section 152(b) of the Management Act to which the relevant decision is linked.
(4)
Condition B is that P or the other person has brought an appeal under section 16 with respect to the relevant decision.
(5)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
15CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 15A, and
(b)
P notifies HMRC of acceptance of the offer within 30 days beginning with the date of the document containing the notification of the offer of the review.
(2)
P may not notify HMRC of acceptance of the offer of review if either of the following conditions is met.
(3)
Condition A is that—
(a)
the relevant decision falls within section 14(1)(b) (decision linked to decision under section 152(b) of the Management Act about things forfeited or seized), and
(b)
under section 15, HMRC are reviewing, or have reviewed, the decision under section 152(b) of the Management Act to which the relevant decision is linked.
(4)
Condition B is that P has brought an appeal under section 16 with respect to the relevant decision.
(5)
HMRC must review a decision if a person other than P notifies them under section 15B.
(6)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.
15DExtensions of time
(1)
If under section 15A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under section 15B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this section “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
section 15C(1)(b) (in a case falling within subsection (1)), or
(ii)
section 15B(5) (in a case falling within subsection (2)), or
(b)
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
15EReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 15A and P does not accept the offer within the time allowed under section 15C(1) or 15D(1); or
(b)
a person who requires a review under section 15B does not notify HMRC within the time allowed under that section or section 15D(3).
(2)
HMRC must review the decision if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not be required to review a decision under this section if Condition A is met (see sections 15B(3) and 15C(3)).
(4)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision.
15FNature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 15C or 15E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purposes of subsection (2) HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in making the decision, and
(b)
by any person who is seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
the period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 15A),
(b)
the date HMRC received notification from another person requiring review (in a case falling within section 15B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within section 15E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.”.
203.
(1)
(2)
“(1)
An appeal against a decision on a review under section 15 (not including a deemed confirmation under section 15(2)) may be made to an appeal tribunal within the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates.
(1A)
An appeal against a deemed confirmation under section 15(2) may be made to an appeal tribunal within the period of 75 days beginning with the date on which the review was required.
(1B)
Subject to subsections (1C) to (1E), an appeal against a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) may be made to an appeal tribunal within the period of 30 days beginning with—
(a)
in a case where P is the appellant, the date of the document notifying P of the decision to which the appeal relates, or
(b)
in a case where a person other than P is the appellant, the date the other person becomes aware of the decision, or
(c)
if later, the end of the relevant period (within the meaning of section 15D).
(1C)
In a case where HMRC are required to undertake a review under section 15C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(1D)
In a case where HMRC are requested to undertake a review in accordance with section 15E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(1E)
In a case where section 15F(8) applies, a notice of appeal may be made at any time from the end of the period specified in section 15F(6) to the date 30 days after the conclusion date.
(1F)
An appeal may be made after the end of the period specified in subsection (1), (1A), (1B), (1C)(b), (1D)(b) or (1E) if the appeal tribunal gives permission to do so.
(1G)
In this section “conclusion date” means the date of the document notifying the conclusion of the review”.
(3)
“with respect to a decision falling within subsection (1) or (1A)”.
(4)
“(2A)
An appeal under this section with respect to a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) shall not be entertained unless the appellant is—
(a)
a person whose liability to pay any relevant duty or penalty is determined by, results from or is or will be affected by the relevant decision,
(b)
a person in relation to whom, or on whose application, the relevant decision has been made, or
(c)
a person on whom the conditions, limitations, restrictions, prohibitions or other requirements to which the relevant decision relates are or are to be imposed or applied.”.
(5)
“(3)
An appeal which relates to a relevant decision falling within any of paragraphs (a) to (h) of section 13A(2), or which relates to a decision on a review of any such relevant decision, shall not be entertained if the amount of relevant duty which HMRC have determined to be payable in relation to that decision has not been paid or deposited with them unless—”.
(6)
“(3B)
Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)122 shall have effect as if—(a)
the references to section 83 of that Act included references to this section, and
(b)
the references to value added tax included references to any relevant duty.”.
(7)
In subsection (4)(b) and (c) for “a further review” substitute “a review or further review as appropriate”.
(8)
In subsection (8) for “section 14(1)(a) to (c)” substitute “section 13A(2)(a) to (h)”.
(9)
“(11)
If it appears to HMRC that there is any description of decisions falling to be made for the purposes of any provision of—
(a)
the Community Customs Code,
(b)
any Community legislation made for the purpose of implementing that Code, or
(c)
any enactment or subordinate legislation so made,
which are not decisions to which sections 13A to 16 otherwise apply, HMRC may by regulations provide for those sections to apply to decisions of that description as they apply to relevant decisions or the decisions referred to in section 14.
(12)
The power to make regulations under subsection (11) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power—
(a)
to provide, in relation to any description of decisions to which this section is applied by any such regulations, that subsection (4) shall have effect as if those decisions were of a description specified in Schedule 5 to this Act; and
(b)
to make such other incidental, supplemental, consequential and transitional provision as HMRC think fit.”.
204.
““HMRC” means Her Majesty’s Revenue and Customs;”.
205.
(1)
(2)
For the heading substitute “Appeals”.
(3)
“(1)
Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—.”.
(4)
Omit subsections (2) to (8).
206.
“59AOffer of review
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This section does not apply to the notification of the conclusions of a review.
59BRight to require review
(1)
Any person (other than P) who has the right of appeal under section 59 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 59G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
59CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 59A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G.
(3)
HMRC must review a decision if a person other than P notifies them under section 59B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.
59DExtensions of time
(1)
If under section 59A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under section 59B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this section “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
section 59C(1)(b) (in a case falling within subsection (1)), or
(ii)
section 59B(2) (in a case falling within subsection (2)), or
(b)
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
59EReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); or
(b)
a person who requires a review under section 59B does not notify HMRC within the time allowed under that section or section 59D(3).
(2)
HMRC must review the decision under section 59C if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision.
59FNature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 59C or 59E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 59A), or
(b)
the date HMRC received notification from another person requiring review (in a case falling within section 59B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within section 59E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.
59GBringing of appeals
(1)
An appeal under section 59 is to be made to the appeal tribunal before—
(a)
the end of the period of 30 days beginning with—
(i)
in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii)
in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b)
if later, the end of the relevant period (within the meaning of section 59D).
(2)
But that is subject to subsections (3) to (5).
(3)
In a case where HMRC are required to undertake a review under section 59C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review by virtue of section 59E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where section 59F(8) applies, an appeal may be made at any time from the end of the period specified in section 59F(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.
(7)
In this section “conclusion date” means the date of the document notifying the conclusion of the review.”.
207.
(1)
Section 60 (appeals) is amended as follows.
(2)
For the heading substitute “Further provisions relating to appeals”.
(3)
Omit subsection (1).
(4)
In subsection (2) for “subsection (1)” substitute “section 59”.
(5)
Omit subsection (3).
(6)
“(4)
Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.
(4A)
In a case where the amount determined to be payable as tax has not been paid or deposited an appeal shall be entertained if—
(a)
HMRC are satisfied (on the application of the appellant), or
(b)
the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(4B)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.”.
(7)
(8)
In subsection (7) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
(9)
In subsection (8)—
(a)
for “the Commissioners” substitute “HMRC”; and
(b)
for “the tribunal may, if it thinks fit, direct that that amount shall be paid with interest at such rate as may be specified in the direction.” substitute “it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.”.
(10)
“(8A)
Interest under subsection (8) shall be paid without any deduction of income tax.”.
(11)
In subsection (9) for “the Commissioners” substitute “HMRC”.
(12)
“(10)
Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)125 shall have effect as if—(a)
the references to section 83 of that Act included references to section 59 above, and
(b)
the references to value added tax included references to insurance premium tax.”.
208.
(1)
Section 73(1) (interpretation) is amended as follows.
(2)
In subsection (1)—
(a)
“the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”,
(b)
““HMRC” means Her Majesty’s Revenue and Customs;”
209.
(1)
Schedule 6 (air passenger duty: administration and enforcement) is amended as follows.
(2)
In paragraph 6 after “any return” insert “for an accounting period to which the appeal relates”.
(3)
In paragraph 8(1) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
210.
Schedule 22 (supplementary provisions as to elections by reference to pipe-line usage) is amended as follows.
211.
(1)
Paragraph 4 is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.
(4)
In sub-paragraph (4)—
(a)
for “Commissioners” (in the first place it appears) substitute “tribunal”;
(b)
for “Commissioners allow” substitute “tribunal allows”; and
(c)
for “they shall” substitute “the tribunal shall”.
(5)
“(5)
In an appeal under sub-paragraph (1)—
(a)
paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2126 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following;(b)
any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (3) above.”.
212.
In paragraph 7(5)(b) for “Special Commissioners” substitute “tribunal”.
213.
(1)
Paragraph 8 is amended as follows—
(2)
In sub-paragraph (2) omit “to the Special Commissioners”.
(3)
In sub-paragraph (4) after “any time” insert “before it is notified to the tribunal”.
(4)
In sub-paragraphs (6)(b) and (7) for “Special Commissioners” substitute “tribunal”.
(5)
“(9)
In an appeal under sub-paragraph (2)—
(a)
paragraphs 14A to 14I of Schedule 2 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following;
(b)
any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (6) above.”.
Vehicle Excise and Registration Act 1994
214.
215.
Value Added Tax Act 1994
216.
217.
For the heading of Part 5 (appeals) substitute “Reviews and Appeals”.
218.
“82Meaning of “tribunal”
In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
219.
(1)
(2)
Before “Subject to” insert “(1)”.
(3)
For “section 84” substitute “sections 83G and 84”.
(4)
For “a tribunal” substitute “the tribunal”.
(5)
“(2)
In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.”.
220.
“83AOffer of review
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This section does not apply to the notification of the conclusions of a review.
83BRight to require review
(1)
Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the tribunal under section 83G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
83CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 83A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G.
(3)
HMRC must review a decision if a person other than P notifies them under section 83B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.
83DExtensions of time
(1)
If under section 83A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under section 83B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this section “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
section 83C(1)(b) (in a case falling within subsection (1)), or
(ii)
section 83B(2) (in a case falling within subsection (2)), or
(b)
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
83EReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or
(b)
a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3).
(2)
HMRC must review the decision under section 83C if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision.
83FNature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 83C or 83E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 83A), or
(b)
the date HMRC received notification from another person requiring review (in a case falling within section 83B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within section 83E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.
83GBringing of appeals
(1)
An appeal under section 83 is to be made to the tribunal before—
(a)
the end of the period of 30 days beginning with—
(i)
in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii)
in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b)
if later, the end of the relevant period (within the meaning of section 83D).
(2)
But that is subject to subsections (3) to (5).
(3)
In a case where HMRC are required to undertake a review under section 83C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review in accordance with section 83E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where section 83F(8) applies, an appeal may be made at any time from the end of the period specified in section 83F(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so.
(7)
In this section “conclusion date” means the date of the document notifying the conclusions of the review.”.
221.
(1)
(2)
Omit subsection (2).
(3)
“(3)
Subject to subsections (3B) and (3C), where the appeal is against a decision with respect to any of the matters mentioned in section 83(1)(b), (n), (p), (q), (ra) or (zb), it shall not be entertained unless the amount which HMRC have determined to be payable as VAT has been paid or deposited with them.”.
(4)
“(3A)
Subject to subsections (3B) and (3C), where the appeal is against an assessment which is a recovery assessment for the purposes of this subsection, or against the amount of such an assessment, it shall not be entertained unless the amount notified by the assessment has been paid or deposited with HMRC.”.
(5)
“(3B)
In a case where the amount determined to be payable as VAT or the amount notified by the recovery assessment has not been paid or deposited an appeal shall be entertained if—
(a)
HMRC are satisfied (on the application of the appellant), or
(b)
the tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(3C)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.”.
(6)
In subsection (4) in paragraphs (a) and (b) and in the words following paragraph (c) for “the Commissioners” substitute “HMRC”.
(7)
In subsections (4ZA), (4A)(a), (4C), (4D), (7), (7ZA) and (7B) for “the Commissioners” substitute “HMRC”.
(8)
In subsections (4ZA)(a), (5), (6), (6A), (6B), (7), (7A), (7ZA) and (7B) for “83” substitute “83(1)”.
(9)
In subsection (4E) for “the Commissioners satisfy” substitute “HMRC satisfies”.
(10)
Omit subsection (8).
(11)
In subsection (9)—
(a)
after “section 14” add “or 15A”;
(b)
in paragraph (b) for “the Commissioners” substitute “HMRC”;
(c)
at the end of paragraph (b) insert “and”; and
(d)
“(c)
a review is not being undertaken following a request under section 14A of that Act; and
(d)
a review is not being undertaken under section 15 of that Act as a consequence of section 15B(3), 15C(3) or 15E(3) of that Act.”.
(12)
In subsection (10)—
(a)
for “a decision of the Commissioners” substitute “an HMRC decision”;
(b)
omit “by them”.
222.
(1)
Section 85 (settling appeals by agreement) is amended as follows.
(2)
In subsection (1) at the end, omit “(including any terms as to costs)”.
(3)
For “the Commissioners” (in each place) substitute “HMRC”.
223.
“85APayment of tax on determination of appeal
(1)
This section applies where the tribunal has determined an appeal under section 83.
(2)
Where on the appeal the tribunal has determined that—
(a)
the whole or part of any disputed amount paid or deposited is not due, or
(b)
the whole or part of any VAT credit due to the appellant has not been paid,
so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid with interest at the rate applicable under section 197 of the Finance Act 1996132.(3)
Where on the appeal the tribunal has determined that—
(a)
the whole or part of any disputed amount not paid or deposited is due, or
(b)
the whole or part of any VAT credit paid was not payable,
so much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC with interest at the rate applicable under section 197 of the Finance Act 1996.
(4)
Interest under subsection (3) shall be paid without any deduction of income tax.
(5)
Nothing in this section requires HMRC to pay interest—
(a)
on any amount which falls to be increased by a supplement under section 79 (repayment supplement in respect of certain delayed payments or refunds); or
(b)
where an amount is increased under that section, on so much of the increased amount as represents the supplement.
85BPayment of tax where there is a further appeal
(1)
Where a party makes a further appeal, notwithstanding that the further appeal is pending, value added tax or VAT credits, or a credit of overstated or overpaid value added tax shall be payable or repayable in accordance with the determination of the tribunal or court against which the further appeal is made.
(2)
But if the amount payable or repayable is altered by the order or judgment of the tribunal or court on the further appeal—
(a)
if too much value added tax has been paid or the whole or part of any VAT credit due to the appellant has not been paid the amount overpaid or not paid shall be refunded with such interest, if any, as the tribunal or court may allow; and
(b)
if too little value added tax has been charged or the whole or part of any VAT credit paid was not payable so much of the amount as the tribunal or court determines to be due or not payable shall be due or repayable, as appropriate, at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment of that tribunal or court.
(3)
If, on the application of HMRC, the relevant tribunal or court considers it necessary for the protection of the revenue, subsection (1) shall not apply and the relevant tribunal or court may—
(a)
give permission to withhold any payment or repayment; or
(b)
require the provision of adequate security before payment or repayment is made.
(4)
If, on the application of the original appellant, HMRC are satisfied that financial extremity might be reasonably expected to result if payment or repayment is required or withheld as appropriate, HMRC may do one or more of the things listed in subsection (6).
(5)
If on the application of the original appellant, the relevant tribunal or court decides that—
(a)
the original appellant has applied to HMRC under subsection (4),
(b)
HMRC have decided that application,
(c)
financial extremity might be reasonably expected to result from that decision by HMRC,
the relevant tribunal or court may replace, vary or supplement the decision by HMRC by doing one or more of the things listed in subsection (6).
(6)
These are the things which HMRC or the relevant tribunal or court may do under subsection (4) or (5)—
(a)
decide how much, if any, of the amount under appeal should be paid or repaid as appropriate,
(b)
require the provision of adequate security from the original appellant,
(c)
stay the requirement to pay or repay under subsection (1).
(7)
Subsections (3) to (6) cease to have effect when the further appeal has been determined.
(8)
In this section—
“adequate security” means security that is of such amount and given in such manner—
(a)
as the tribunal or court may determine (in a case falling within subsection (3) or (5)), or
(b)
as HMRC consider adequate to protect the revenue (in a case falling within subsection (4));
“further appeal” means an appeal against—
(a)
the tribunal’s determination of an appeal under section 83, or
(b)
a decision of the Upper Tribunal or a court that arises (directly or indirectly) from that determination;
“original appellant” means the person who made the appeal to the tribunal under section 83;
“relevant tribunal or court” means the tribunal or court from which permission or leave to appeal is sought.”.
224.
Omit sections 86 and 87.
225.
““HMRC” means Her Majesty’s Revenue and Customs;”.
226.
(1)
Section 97 (orders, rules and regulations) is amended as follows.
(2)
In subsection (1) after “the Treasury” omit “or the Lord Chancellor”,
(3)
Omit subsection (2).
227.
“(2)
Part 5 (appeals), and any order or regulations under that Part, have effect as if an appeal under this paragraph were an appeal which lies to the tribunal under section 83(1) (but not under any particular paragraph of that subsection).”
228.
Omit Schedule 12.
229.
Omit paragraph 12 of Schedule 14.
Finance Act 1995
230.
231.
(1)
Section 5(4) (denatured alcohol) is amended as follows.
(2)
For “14 to 16” substitute “13A to 16”.
(3)
For “specified in Schedule 5 to that Act” substitute “falling within section 13A(2)(j) of that Act”.
Finance Act 1996
232.
233.
“(c)
provide for reviews and appeals relating to decisions about certificates.”.
234.
(1)
(2)
For the heading, substitute “Appeals”.
(3)
For “This section applies to the following decisions of the Commissioners” substitute “Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—”
(4)
Omit subsections (3) to (8).
235.
“54AOffer of review
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This section does not apply to the notification of the conclusions of a review.
54BRight to require review
(1)
Any person (other than P) who has the right of appeal under section 54 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 54G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
54CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 54A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G.
(3)
HMRC must review a decision if a person other than P notifies them under section 54B.
(4)
HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.
54DExtensions of time
(1)
If under section 54A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under section 54B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this section “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
section 54C(1)(b) (in a case falling within subsection (1)), or
(ii)
section 54B(2) (in a case falling within subsection (2)), or
(b)
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
54EReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or
(b)
a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3).
(2)
HMRC must review the decision under section 54C if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision.
54FNature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 54C or 54E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), or
(b)
the date HMRC received notification from another person requiring review (in a case falling within section 54B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within section 54E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the conclusion of the review is deemed to be that the decision is upheld.
(9)
HMRC must notify P, or the other person of any conclusion under subsection (8).
54GBringing of appeals
(1)
An appeal under section 54 is to be made to the appeal tribunal before—
(a)
the end of the period of 30 days beginning with—
(i)
in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii)
in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b)
if later, the end of the relevant period (within the meaning of section 54D).
(2)
But that is subject to subsections (3) to (5).
(3)
In a case where HMRC are required to undertake a review under section 54C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review by virtue of section 54E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where section 54F(8) applies, an appeal may be made at any time from the end of the period specified in section 54F(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.
(7)
In this section “conclusion date” means the date of the document notifying the conclusions of the review.”.
236.
(1)
Section 55 (appeals: general) is amended as follows.
(2)
For the heading substitute “Appeals: further provisions”.
(3)
Omit subsection (1).
(4)
Omit subsection (2).
(5)
“(3)
Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.”.
(6)
“(3A)
In a case where the amount determined to be payable as tax has not been paid or deposited an appeal may be entertained if—
(a)
HMRC are satisfied (on the application of the appellant), or
(b)
the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(3B)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.”.
237.
(1)
Section 56 (appeals: other provisions) is amended as follows.
(2)
Omit subsection (1).
(3)
In subsection (2), for “Where on the appeal” substitute “Where on an appeal under section 54”.
(4)
In subsection (3) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.
(5)
In subsection (4) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.
(6)
In subsection (5) for “the tribunal may, if it thinks fit, direct that the amount shall be paid with interest at such rate as may be specified in the direction” substitute “it shall be paid with interest at the rate applicable under section 197 of this Act”.
(7)
“(5A)
Interest under subsection (5) shall be paid without any deduction of income tax.”.
(8)
“(8)
Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)136 shall have effect as if—(a)
the references to section 83 of that Act included references to section 54 of this Act, and
(b)
the references to value added tax included references to landfill tax.”.
238.
(1)
Section 70(1) (interpretation) is amended as follows.
(2)
In the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
(3)
““HMRC” means Her Majesty’s Revenue and Customs;”.
239.
(1)
(2)
In subsection (2)—
(a)
in paragraph (a) for “paragraph 7” substitute “paragraphs 7 and 8(1)”;
(b)
in paragraph (b) before “paragraphs” insert “sections 60(6), (7) and (8) of and”;
(c)
in paragraph (c) for “74 and 78” substitute “74, 78 and 85A(2) and (3)”;
(d)
in paragraph (d) before “paragraphs” insert “sections 56(3) to (5) of and”;
(e)
in paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(4) to (6)”; and
(f)
in paragraph (h)(i) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(4) to (6)”.
240.
(1)
Schedule 5 (reviews) is amended as follows.
(2)
In paragraph 19—
(a)
in sub-paragraph (5)(a) and (5)(b) for “require a review of” substitute “appeal against”; and
(b)
“(c)
sections 54 to 56 of this Act shall apply accordingly.”.
(3)
For the heading before paragraph 59 substitute “Reviews and Appeals”.
(4)
In paragraph 59—
(a)
for “Section 54” substitute “Sections 54 to 56”;
(b)
for “as it applies” substitute “as they apply”; and
(c)
for “subsection (1) of that section” substitute “section 54(1)”.
Finance Act 1997
241.
242.
(1)
Section 11(7) (rate of gaming duty) is amended as follows.
(2)
For “14 to 16” substitute “13A to 16”.
(3)
For “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.
243.
(1)
Schedule 1 (gaming duty: administration, enforcement etc) is amended as follows.
(2)
In paragraph 8(11)—
(a)
for “14 to 16” substitute “13A to 16”; and
(b)
for “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.
(3)
In paragraph 9(5)—
(a)
for “14 to 16” substitute “13A to 16”; and
(b)
for “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.
244.
(1)
In Schedule 5 (indirect taxes: overpayments etc) paragraph 19 is amended as follows.
(2)
In sub-paragraph (1)—
(a)
for “14 to 16” substitute “13A to 16”; and
(b)
for “14(1)(b)” substitute “13A(2)(b)”.
(3)
In sub-paragraph (2) for “59 and 60” substitute “59 to 60”.
Finance (No 2) Act 1997
245.
246.
(1)
Section 35(9) (transitional relief for charities etc) is amended as follows.
(2)
Omit “An appeal under this section shall lie to the Special Commissioners, and”.
Social Security Act 1998
247.
248.
(a)
for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and
(b)
for “their decision” substitute “the tribunal’s decision”.
249.
250.
In section 39 (interpretation etc of Chapter II) omit the definition of “tax appeal Commissioners”.
Finance Act 1998
251.
F8252.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
253.
Schedule 18 (company tax returns, assessments and related matters) is amended as follows.
254.
255.
(1)
Paragraph 28 is amended as follows.
(2)
In sub-paragraph (3) omit “heard and”.
(3)
In sub-paragraph (4)—
(a)
for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and
(b)
omit “to them” (in both places).
(4)
In sub-paragraphs (5) and (6) for “Commissioners” substitute “tribunal”.
256.
In paragraph 29(2)(b) for “Commissioners” substitute “tribunal”.
257.
“(5)
None of the steps mentioned in section 49A(2)(a) to (c) of the Taxes Management Act 1970 may be taken in relation to the appeal before the completion of the enquiry.”.
258.
(1)
(2)
In the heading for “Special Commissioners” substitute “ the tribunal”.
(3)
In sub-paragraph (1) for “Special Commissioners” substitute “tribunal” and omit “their”.
(4)
In sub-paragraph (2)—
(a)
omit paragraph (b); and
(b)
in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(5)
Omit sub-paragraph (3).
259.
(1)
Paragraph 31B is amended as follows.
(2)
In sub-paragraph (1) omit “by notice in accordance with this paragraph”.
(3)
Omit sub-paragraph (2).
260.
In paragraph 31C(3)(a) for “Special Commissioners” substitute “tribunal”.
261.
In paragraph 31D(1) for “Special Commissioners” substitute “tribunal”.
262.
(1)
(2)
In sub-paragraph (1) for “Commissioners” substitute “tribunal”.
(3)
“(2)
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4)
In sub-paragraph (3)—
(a)
for “Commissioners hearing the application” substitute “tribunal”; and
(b)
omit “they are”.
263.
“(3)
An appeal may be brought against the Board’s decision on a claim for relief under this paragraph.”.
264.
(1)
Paragraph 51 is amended as follows.
(2)
In sub-paragraph (5) for “Special Commissioners shall hear and” substitute “tribunal shall”.
(3)
In sub-paragraph (6)—
(a)
omit “under section 56A of the Taxes Management Act 1970”; and
(b)
for “Special Commissioners” substitute “tribunal”.
265.
266.
Omit paragraph 92(3).
267.
Omit paragraphs 93 and 94.
Social Security Contributions (Transfer of Functions, etc) Act 1999
268.
269.
270.
271.
(1)
Section 12 (exercise of right of appeal) is amended as follows.
(2)
“(3)
The notice of appeal shall specify the grounds of appeal.”.
(3)
Omit subsections (4) and (5).
272.
(1)
(2)
In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.
(3)
In subsection (2)—
(a)
omit paragraph (a)(i);
(b)
in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;
(c)
in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and
(d)
in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.
(4)
Omit subsections (3) to (5).
273.
(1)
Section 14 (matters arising as respects decisions) is amended as follows.
(2)
In subsections (1)(b) and (2)(a) for “tax appeal Commissioners” substitute “tribunal”.
274.
“19.
Interpretation of Part II
In this Part—
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
275.
In Schedule 7 omit paragraphs 2 and 3.
Finance Act 1999
276.
277.
In Schedule 11 (company tax returns etc) omit paragraph 9.
278.
Part II of Schedule 17 (determination of penalty and appeals) is amended as follows.
279.
For the heading substitute “Determination of penalty, reviews and appeals”.
280.
“(3)
For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
281.
(1)
Paragraph 11 is amended as follows.
(2)
In sub-paragraph (1) for “lies to the Special Commissioners” substitute “may be made”.
(3)
Omit sub-paragraph (3).
(4)
“(4)
The notice of appeal must specify the grounds of appeal.”.
(5)
“(4A)
Sections 49A to 49I of the Taxes Management Act 1970153 shall apply to appeals under this paragraph, subject to the modifications in sub-paragraphs (4B) to (4E).(4B)
In the application of section 49C(4) for “contained in an agreement in writing under section 54(1) for the settlement of the matter” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”.
(4C)
Section 49C(5) and (6) are not to apply.
(4D)
In the application of section 49F(2) for “an agreement in writing under section 54(1) for the settlement of the matter in question” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”,
(4E)
Sections 49F(3) and (4) are not to apply.
(4F)
References to “the tribunal” are to be taken to be references to the “First-tier Tribunal.”.
(6)
Omit sub-paragraph (5).
(7)
In sub-paragraph (6)—
(a)
for “Special Commissioners” substitute “First-tier Tribunal”;
(b)
omit “to them” in each place; and
(c)
for “they consider”, in both places, substitute “the First-tier Tribunal considers”.
282.
“11A.
(1)
This paragraph applies in a case where—
(a)
notice of appeal may be given to HMRC, but
(b)
no notice is given before the relevant time limit.
(2)
Notice may be given after the relevant time limit if—
(a)
HMRC agree, or
(b)
where HMRC do not agree, the tribunal gives permission.
(3)
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
(4)
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
(5)
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
(6)
Condition C is that HMRC are satisfied that the request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.
(7)
If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
(8)
In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).”.
283.
(1)
Paragraph 12 is amended as follows.
(2)
Omit sub-paragraph (1).
(3)
“(2)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which had been determined under paragraph 11(6) above, but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(2A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act.”.
(4)
In sub-paragraph (3)—
(a)
for “court” substitute “Upper Tribunal”; and
(b)
for “Special Commissioners” substitute “First-tier Tribunal”.
Welfare Reform and Pensions Act 1999
284.
(1)
(2)
In subsection (4)(b) for “General or Special Commissioners” substitute “tribunal”.
(3)
In subsection (5)(a) for “General or Special Commissioners’ ” substitute “tribunal’s”.
Finance Act 2000
285.
286.
Schedule 6 (climate change levy, review and appeal) is amended as follows.
287.
(1)
Paragraph 99 is amended as follows.
(2)
In sub-paragraph (5) for “reviewed” substitute “appealed”.
(3)
In sub-paragraph (6)—
(a)
for “reviewed” substitute “appealed”; and
(b)
for “122 and 123” substitute “121A to 123”.
(4)
In sub-paragraph (7)—
(a)
for “reviewed” substitute “appealed”; and
(b)
for “122 and 123” substitute “121A to 123”.
288.
(1)
Paragraph 121 is amended as follows.
(2)
For the heading substitute “Appeals”.
(3)
“(1)
Subject to paragraph 122, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—”.
(4)
In sub-paragraph (1)(h) for “reviewable” substitute “appealable”.
(5)
Omit sub-paragraphs (2) to (9).
289.
“Offer of review121A
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under paragraph 121 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This paragraph does not apply to the notification of the conclusions of a review.
Right to require review121B
(1)
Any person (other than P) who has the right of appeal under paragraph 121 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under paragraph 121G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
Review by HMRC121C
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under paragraph 121A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under paragraph 121G.
(3)
HMRC must review a decision if a person other than P notifies them under paragraph 121B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision.
Extensions of time121D
(1)
If under paragraph 121A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under paragraph 121B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this paragraph “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
paragraph 121C(1)(b) (in a case falling within sub-paragraph (1)), or
(ii)
paragraph 121B(2) (in a case falling within sub-paragraph (2)), or
(b)
if notice has been given under sub-paragraph (1) or (2), that period as extended (or as most recently extended) in accordance with sub-paragraph (3).
Review out of time121E
(1)
This paragraph applies if—
(a)
HMRC have offered a review of a decision under paragraph 121A and P does not accept the offer within the time allowed under paragraph 121C(1)(b) or 121D(3); or
(b)
a person who requires a review under paragraph 121B does not notify HMRC within the time allowed under that paragraph or paragraph 121D(3).
(2)
HMRC must review the decision under paragraph 121C if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under paragraph 121G in respect of the decision.
Nature of review etc121F
(1)
This paragraph applies if HMRC are required to undertake a review under paragraph 121C or 121E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In sub-paragraph (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within paragraph 121A), or
(b)
the date HMRC received notification from another person requiring review (in a case falling within paragraph 121B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within paragraph 121E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in sub-paragraph (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If sub-paragraph (8) applies, HMRC must notify P, or the other person of the conclusion which the review is treated as having reached.
Bringing of appeals121G
(1)
An appeal under paragraph 121 is to be made to the appeal tribunal before—
(a)
the end of the period of 30 days beginning with—
(i)
in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii)
in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b)
if later, the end of the relevant period (within the meaning of paragraph 121D).
(2)
But that is subject to sub-paragraphs (3) to (5).
(3)
In a case where HMRC are required to undertake a review under paragraph 121C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review by virtue of paragraph 121E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where paragraph 121F(8) applies, an appeal may be made at any time from the end of the period specified in paragraph 121F(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in sub-paragraph (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.
(7)
In this paragraph “conclusion date” means the date of the document notifying the conclusions of the review.”.
290.
(1)
Paragraph 122 is amended as follows.
(2)
For the heading substitute “Appeals: further provisions”.
(3)
Omit sub-paragraph (1).
(4)
“(2)
Subject to sub-paragraphs (2A) and (2B), where an appeal relates to a decision (whether or not contained in an assessment) that an amount of levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.”.
(5)
“(2A)
In a case where the amount determined to be payable as levy has not been paid or deposited an appeal shall be entertained if—
(a)
HMRC are satisfied (on the application of the appellant), or
(b)
the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(2B)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.”.
291.
(1)
Paragraph 123 is amended as follows.
(2)
In sub-paragraph (1)—
(a)
for “122” substitute “121”; and
(b)
in paragraph (a) omit “made, confirmed or treated as confirmed by the Commissioners on a review under paragraph 121 (“the original assessment”)”.
(3)
In sub-paragraph (2)—
(a)
for “122” substitute “121”; and
(b)
in paragraph (b)—
(i)
after “tribunal,” insert “a review or”; and
(ii)
after “decision” insert “as appropriate”.
(4)
In sub-paragraph (3) for “122” substitute “121”.
(5)
In sub-paragraph (4)—
(a)
for the first occurrence of “122” substitute “121”; and
(b)
for “at such rate as the appeal tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
(6)
In sub-paragraph (5)—
(a)
for “122” substitute “121”; and
(b)
for “at such rate as the appeal tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
(7)
In sub-paragraph (6)—
(a)
in paragraph (a) for “122” substitute “121”; and
(b)
“it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996”.
(8)
“(6A)
Interest under sub-paragraph (6) shall be paid without any deduction of income tax. ”.
(9)
“(7)
Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)156 shall have effect as if—(a)
the references to section 83 of that Act included references to paragraph 121 above, and
(b)
the references to value added tax included references to climate change levy.”.
292.
(1)
Paragraph 147 (interpretation) is amended as follows.
(2)
In the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
(3)
““HMRC” means Her Majesty’s Revenue and Customs;”
293.
(1)
Schedule 15 (the corporate venturing scheme) is amended as follows.
(2)
in paragraph 91—
(a)
in sub-paragraph (4) for “Special Commissioners” substitute “tribunal”; and
(b)
in sub-paragraph (5) for “Special Commissioners that they are” substitute “tribunal that it is”.
(3)
In paragraph 92(2)(a) for “Special Commissioners” substitute “tribunal”.
294.
(1)
Schedule 22 (tonnage tax) is amended as follows.
(2)
In paragraph 43(1) for “lies to the Special Commissioners” substitute “may be made”.
(3)
In paragraph 126(5)(b) for “lies to the Special Commissioners” substitute “may be made”.
295.
(1)
Schedule 38 (regulations for providing incentives for electronic communications) is amended as follows.
(2)
In paragraph 4(3) after “assessments,” insert “reviews,”.
Freedom of Information Act 2000
296.
(a)
in Part 6 (other public bodies and offices: general) omit “An Advisory Committee on General Commissioners of Income Tax”; and
(b)
in Part 7 (other public bodies and offices: Northern Ireland) omit “An Advisory Committee on General Commissioners of Income Tax (Northern Ireland)”.
Capital Allowances Act 2001
297.
298.
(1)
Section 204 (appeals etc) is amended as follows.
(2)
In subsection (2) for “Special Commissioners” substitute “tribunal”.
(3)
“(3)
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
(4)
In subsection (4)—
(a)
for “any body of Commissioners” substitute “the tribunal”; and
(b)
for “them” substitute “it”.
(5)
In subsection (5) for “Commissioners” substitute “tribunal”;
(6)
“(6)
Each of the persons who has joined in the election is entitled to be a party to the proceedings of the tribunal concerned with the determination of the question; and the tribunal’s determination has effect as if made in an appeal to which each of those persons was a party.”.
299.
(1)
Section 563 (procedure for determining certain questions affecting two or more persons) is amended as follows.
(2)
Omit subsections (2) to (5).
(3)
“(6)
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
300.
Omit paragraph 5 of Schedule 2.
301.
(1)
Paragraph 91 of Schedule 3 (disposal of oil licences) is amended as follows.
(2)
In sub-paragraph (5)—
(a)
for “the Special Commissioners are” substitute “the tribunal is”; and
(b)
for “they” substitute “the tribunal”.
(3)
“(6)
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
Finance Act 2001
302.
303.
(1)
Section 40 (aggregates levy: review of Commissioners’ decisions) is amended as follows.
(2)
For the heading substitute “Appeals”.
(3)
In subsection (1)—
(a)
for “This section applies to any decision of the Commissioners with respect to any of the following matters” substitute “Subject to section 41, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—,”;
(b)
in paragraph (g) for “reviewable” substitute “appealable”;
(c)
“(i)
an assessment under paragraphs 2 or 3 of Schedule 5 in respect of an accounting period in relation to which any return required to be made by virtue of regulations under section 25 has been made; or
(ii)
an assessment under any provision of Schedule 5 other than paragraphs 2 or 3.”.
(4)
Omit subsections (2) to (9).
304.
“40AOffer of review
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 40 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This section does not apply to the notification of the conclusions of a review.
40BRight to require review
(1)
Any person (other than P) who has the right of appeal under section 40 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 40G.
(2)
A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision.
40CReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 40A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 40G.
(3)
HMRC must review a decision if a person other than P notifies them under section 40B.
(4)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.
40DExtensions of time
(1)
If under section 40A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If under section 40B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended.
(3)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(4)
In this section “relevant period” means—
(a)
the period of 30 days referred to in—
(i)
section 40C(1)(b) (in a case falling within subsection (1)), or
(ii)
section 40B(2) (in a case falling within subsection (2)), or
(b)
if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3).
40EReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 40A and P does not accept the offer within the time allowed under section 40C(1)(b) or 40D(3); or
(b)
a person who requires a review under section 40B does not notify HMRC within the time allowed under that section or section 40D(3).
(2)
HMRC must review the decision under section 40C if—
(a)
after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 40G in respect of the decision.
40FNature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 40C or 40E.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P, or the other person, may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 40A), or
(b)
the date HMRC received notification from another person requiring review (in a case falling within section 40B), or
(c)
the date on which HMRC decided to undertake the review (in a case falling within section 40E).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.
40GBringing of appeals
(1)
An appeal under section 40 is to be made to the appeal tribunal before—
(a)
the end of the period of 30 days beginning with—
(i)
in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or
(ii)
in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or
(b)
if later, the end of the relevant period (within the meaning of section 40D).
(2)
But that is subject to subsections (3) to (5).
(3)
In a case where HMRC are required to undertake a review under section 40C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review by virtue of section 40E—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where section 40F(8) applies, an appeal may be made at any time from the end of the period specified in section 40F(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so.
(7)
In this section “conclusion date” means the date of the document notifying the conclusion of the review.”.
305.
(1)
Section 41 (appeals against reviewed decisions) is amended as follows.
(2)
For the heading substitute “Appeals: further provisions”.
(3)
Omit subsection (1).
(4)
“(2)
Subject to subsections (2A) and (2B), where an appeal under section 40 relates to a decision (whether or not contained in an assessment) that an amount of aggregates levy is due from any person, it shall not be entertained unless the amount which HMRC have determined to be due has been paid or deposited with them.”.
(5)
“(2A)
In a case where the amount determined to be payable as aggregates levy has not been paid or deposited an appeal shall be entertained if—
(a)
HMRC are satisfied (on the application of the appellant), or
(b)
the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant),
that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship.
(2B)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.”.
(6)
In section 41(3) for “under this section” substitute “under section 40”.
306.
(1)
Section 42 (determinations on appeal) is amended as follows.
(2)
In subsection (1)—
(a)
for “41” substitute “40”; and
(b)
in paragraph (a) omit “made, confirmed or treated as confirmed by the Commissioners on a review under section 40 above (“the original assessment”)”.
(3)
In subsection (2)—
(a)
for “41” substitute “40”; and
(b)
in paragraph (b)—
(i)
after “tribunal,” insert “a review or”; and
(ii)
after “decision” insert “as appropriate”.
(4)
In subsection (3) for “41” substitute “40”.
(5)
In subsection (4)—
(a)
for the first occurrence of “41” substitute “40”; and
(b)
for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
(6)
In subsection (5)—
(a)
for “41” substitute “40”; and
(b)
for “at such rate as the tribunal shall determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.
(7)
In subsection (6)—
(a)
in paragraph (a) for “41” substitute “40”,
(b)
“it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996”.
(8)
“(6A)
Interest under subsection (6) shall be paid without any deduction of income tax.”.
(9)
“(7)
Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)160 shall have effect as if—(a)
the references to section 83 of that Act included references to section 40 above, and
(b)
the references to value added tax included references to aggregates levy.”.
307.
(1)
Section 48 (interpretation of part) is amended as follows.
(2)
In the definition of “appeal tribunal” for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.
(3)
““HMRC” means Her Majesty’s Revenue and Customs;”.
308.
“(4)
The rate of interest is the rate applicable under section 197 of the Finance Act 1996.”
309.
(1)
Paragraph 8 of Schedule 6 (aggregates levy: evasion, misdeclaration and neglect) is amended as follows.
(2)
In sub-paragraph (5) for “reviewed under section 40” substitute “appealed under section 40”.
(3)
In sub-paragraph (6)—
(a)
for “reviewed in accordance with section 40” substitute “appealed under section 40”; and
(b)
for “41 and 42” substitute “40A to 42”.
(4)
In sub-paragraph (7)—
(a)
for “reviewed under section 40” substitute “appealed under section 40”; and
(b)
for “41 and 42” substitute “40A to 42”.
310.
Omit paragraph 2 of Schedule 24.
311.
Omit paragraphs 27 and 28 of Schedule 29.
Tax Credits Act 2002
312.
313.
“(10)
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act), and the tribunal must give the direction applied for unless satisfied that the Board have reasonable grounds for not making the decision or giving the notice.”.
314.
(1)
Section 39 (exercise of right of appeal) is amended as follows.
(2)
Omit subsections (3), (4) and (5).
(3)
In subsection (6) for “(appeals to Commissioners)” substitute “(appeals and other proceedings)”.
(4)
Omit subsection (7).
315.
In section 48(1) (interpretation) omit the definitions of “the General Commissioners” and “the Special Commissioners”.
316.
(1)
(2)
“(2)
Except in the case of an appeal against an employer penalty, an appeal under section 38 is to—
(a)
in Great Britain, the First-tier Tribunal; or
(b)
in Northern Ireland, the appeal tribunal;
and in either case section 39(6) shall not apply.”.
(3)
“(3)
The function of giving a direction under section 19(10) is a function of—
(a)
in Great Britain, the First-tier Tribunal; or
(b)
in Northern Ireland, the appeal tribunal;
and in either case the relevant provisions of Part 5 of the Taxes Management Act 1970 shall not apply.”.
(4)
“(4)
In Northern Ireland, except in the case of an employer information penalty, proceedings under paragraph 3 of Schedule 2 are by way of information in writing, made to the appeal tribunal (rather than to the tribunal), and upon summons issued by them to the defendant to appear before them at a time and place stated in the summons; and they must hear and decide each case in a summary way.”.
(5)
In subsection (5)—
(a)
in paragraph (a)—
(i)
for “General Commissioners or Special Commissioners in sections 19(10) and 39(5)” substitute “tribunal in section 19(10)”;
(ii)
for “appropriate tribunal” substitute “appeal tribunal”;
(iii)
omit “and”; and
(b)
omit paragraph (b).
(6)
“(6)
In Northern Ireland, an appeal under paragraph 2(2) or 4(1) of Schedule 2 from a decision of, or against the determination of a penalty by, the appeal tribunal lies to the Northern Ireland Social Security Commissioner (rather than to the Upper Tribunal).”.
(7)
In subsection (7) for “to the High Court and the Court of Session are to the Upper Tribunal or a Northern Ireland Social Security Commissioner” substitute “to the Upper Tribunal are to the Northern Ireland Social Security Commissioner”.
(8)
In subsection (8) for “appropriate tribunal or lie to the Upper Tribunal or” substitute “appeal tribunal or lie to”.
(9)
Omit subsection (9).
(10)
“(10)
“Appeal tribunal” means an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998.”.
(11)
“(14)
“tribunal” (other than in the expression “appeal tribunal”) shall have the meaning in section 47C of the Taxes Management Act 1970.”.
317.
Schedule 2 (penalties: supplementary) is amended as follows.
318.
(1)
Paragraph 2 is amended as follows—
(2)
In sub-paragraph (1)—
(a)
omit “to them”;
(b)
for “paragraph 1, the General Commissioners or Special Commissioners” substitute “paragraph 1 that is notified to the First-tier tribunal, the tribunal”; and
(c)
in sub-paragraphs (1)(c) and (d) for “they consider” substitute “the First-tier Tribunal considers”.
(3)
“(2)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(2A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act.
(2B)
On an appeal under this paragraph the Upper Tribunal has the same powers as are conferred on the First-tier Tribunal by virtue of this paragraph.”.
319.
(1)
Paragraph 3 is amended as follows.
(2)
In the heading for “Commissioners” substitute “tribunal”.
(3)
In sub-paragraph (1) after “section 32(2)(a)” insert “before the tribunal”.
(4)
“(2)
The person liable to the penalty shall be a party to the proceedings.”.
(5)
“(3)
“tribunal” is to be read in accordance with section 47C of the Taxes Management Act 1970.”.
320.
(1)
Paragraph 4 is amended as follows.
(2)
“(1)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under paragraph 2(1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(1A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.”.
(3)
In sub-paragraph (2) for “court”, in each place, substitute “Upper Tribunal”.
Employment Act 2002
321.
322.
(1)
Paragraph 3 is amended as follows.
(2)
In sub-paragraph (2) after “to tax” insert “except that references to the tribunal shall be taken to be references to the First-tier Tribunal”.
(3)
In sub-paragraph (3)—
(a)
for “General or Special Commissioners” substitute “First-tier Tribunal”;
(b)
in sub-paragraphs (3)(a) and (b) omit “to them”; and
(c)
in sub-paragraphs (3)(c) and (d)—
(i)
omit “to them”;
(ii)
for “they consider” substitute “the tribunal considers”.
(4)
“(4)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which had been determined under sub-paragraph (3), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(4A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (4) as it applies to the right of appeal under section 11(2) of that Act.
(4B)
On an appeal under this paragraph the Upper Tribunal has the like jurisdiction as is conferred on the First-tier Tribunal by virtue of this paragraph.”.
323.
(1)
Paragraph 4 is amended as follows.
(2)
In the heading for “Commissioners” substitute “First-tier Tribunal”.
(3)
“(2)
The person liable to the penalty shall be a party to the proceedings.”.
(4)
“(4)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the determination of a penalty in proceedings under sub-paragraph (1), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(4A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (4) as it applies to the right of appeal under section 11(2) of that Act.”.
(5)
In sub-paragraph (5) for “court” in each place substitute “Upper Tribunal”.
324.
In paragraph 7 for “Commissioners” substitute “tribunal”.
325.
In paragraph 9 omit the definition of ““General Commissioners” and “Special Commissioners””.
Finance Act 2002
326.
327.
(1)
Schedule 18 (relief for community amateur sports clubs) is amended as follows.
(2)
In paragraph 13—
(a)
in sub-paragraph (1) omit “to the General Commissioners”;
(b)
omit sub-paragraph (4); and
(c)
in sub-paragraphs (5) and (6)—
(i)
for “Commissioners” substitute “tribunal”; and
(ii)
for “if they do not dismiss” substitute “if not dismissing”.
328.
(1)
Schedule 29 (gains and losses of a company from intangible fixed assets) is amended as follows.
(2)
(3)
In paragraph 88(6) for “Special Commissioners” and for “Commissioners” substitute “tribunal”.
Justice (Northern Ireland) Act 2002
329.
330.
331.
In Schedule 1 (listed judicial offices) omit—
(a)
“Member of the panel of chairmen of VAT tribunals for Northern Ireland”; and
(b)
“General Commissioner for a division in Northern Ireland (appointed under section 2 of the Taxes Management Act 1970)”.
332.
In Schedule 6 (office-holders required to take judicial oath) omit—
(a)
“Member of the panel of chairmen of VAT tribunals for Northern Ireland”; and
(b)
“General Commissioner for a division in Northern Ireland (appointed under section 2 of the Taxes Management Act 1970)”.
Proceeds of Crime Act 2002
333.
Income Tax (Earnings and Pensions) Act 2003
334.
335.
(a)
in the heading “tribunal” were substituted for “Commissioners”; and
(b)
in subsection (1) “to the Special Commissioners” were omitted.
336.
(1)
Section 111 (disputes as to annual value) is amended as follows.
(2)
Omit subsection (2).
(3)
“(3)
An application for the tribunal to determine the question is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act), and each of the persons concerned is entitled to be a party to the proceedings on the application.”.
337.
In section 345(2) (decisions of an officer of Revenue and Customs under section 344) omit “to the Special Commissioners”.
338.
In section 684(5) (PAYE regulations) for “General or Special Commissioners” substitute “tribunal”.
339.
In section 715(3)(b) (approval of schemes: regulation by Treasury) omit “to the Special Commissioners”.
40.
(1)
Part 2 of Schedule 1 (index of expressions defined in this Act or ICTA) is amended as follows.
(2)
Omit the entry for “General Commissioners”.
(3)
Omit the entry for “Special Commissioners”.
(4)
“tribunal section 989 of ITA 2007”.
341.
(1)
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (3)—
(a)
for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
(b)
for “Commissioners” substitute “tribunal”.
342.
In paragraph 85(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.
343.
(1)
Paragraph 100 (the index of defined expressions) is amended as follows.
(2)
Omit the entry for “Special Commissioners”.
(3)
“tribunal section 989 of ITA 2007”.
344.
Schedule 3 (approved SAYE option schemes) is amended as follows.
345.
(1)
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
In sub-paragraph (3)—
(a)
for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
(b)
for “Commissioners” substitute “tribunal”.
346.
In paragraph 44(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.
347.
(1)
Paragraph 49 (the index of defined expressions) is amended as follows.
(2)
Omit the entry for “Special Commissioners”.
(3)
“tribunal section 989 of ITA 2007”.
348.
Schedule 4 (approved CSOP schemes) is amended as follows.
349.
(1)
Paragraph 29 (appeal against refusal of approval) is amended as follows.
(2)
In sub-paragraph (1) omit “to the Special Commissioners”.
(3)
in sub-paragraph (3)—
(a)
for “If the Special Commissioners allow the appeal, they may direct” substitute “If the appeal is notified to and allowed by the tribunal, the tribunal may direct”; and
(b)
for “Commissioners” substitute “tribunal”.
350.
In paragraph 32(2) (appeal against withdrawal of approval) omit “to the Special Commissioners”.
351.
(1)
Paragraph 37 (index of defined expressions) is amended as follows.
(2)
Omit the entry for “Special Commissioners”.
(3)
“tribunal section 989 of ITA 2007”.
352.
Schedule 5 (enterprise management incentives) is amended as follows.
353.
(1)
(2)
In sub-paragraph (1) after “made” insert “to the tribunal”.
(3)
Omit sub-paragraph (3).
(4)
“(4)
Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).”.
(5)
In sub-paragraph (5)—
(a)
for “Those Commissioners” substitute “The tribunal”; and
(b)
omit “they are”.
354.
Omit paragraph 50(4).
355.
(1)
Paragraph 56 (determination of market value of shares) is amended as follows.
(2)
In sub-paragraph (4) for “the company may give an officer of Revenue and Customs a notice requiring the question of the market value of the shares to be referred to the Commissioners” substitute “the company may apply to the tribunal for the question of the market value of the shares to be determined”.
(3)
Omit sub-paragraph (5).
(4)
“(6)
Any such application is to be subject to the relevant provisions of Part 5 of TMA 1970 (see, in particular, section 48(2)(b) of that Act).”.
356.
Omit paragraph 57(3).
357.
(1)
Paragraph 59 (index of defined expressions) is amended as follows.
(2)
Omit the entry for “General Commissioners”.
(3)
Omit the entry for “Special Commissioners”.
(4)
“tribunal section 989 of ITA 2007”.
358.
Omit paragraphs 129 and 142 of Schedule 6.
Finance Act 2003
359.
360.
(1)
Section 24(3) (introductory) is amended as follows.
(2)
In the definition of “appeal tribunal” for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal”.
(3)
““HMRC” means “Her Majesty’s Revenue and Customs.”.
361.
In section 30(2)(a) (demands for penalties) for “36” substitute “33”.
362.
For the cross-heading before section 33 substitute “Appeals and reviews”.
363.
(1)
Section 33 (right to review of certain decisions) is amended as follows.
(2)
For the heading substitute “Right to appeal against certain decisions”.
(3)
In subsection (1)—
(a)
for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)
for “give a notice to the Commissioners requiring them to review” substitute “make an appeal to an appeal tribunal in respect of”.
(4)
In subsection (2)—
(a)
for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)
for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.
(5)
In subsection (3) for “the Commissioners” substitute “HMRC”.
(6)
In subsection (4)—
(a)
for the first occurrence of “the Commissioners” substitute “HMRC”;
(b)
for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”; and
(c)
in paragraph (b) for “Commissioners” substitute “HMRC”.
(7)
In subsection (5)—
(a)
for the first occurrence of “the Commissioners” substitute “HMRC”; and
(b)
for “by notice require the Commissioners to review” substitute “make an appeal to an appeal tribunal in respect of”.
(8)
“(6)
The powers of an appeal tribunal on an appeal under this section include—
(a)
power to quash or vary a decision; and
(b)
power to substitute the tribunal’s own decision for any decision so quashed.
(7)
On an appeal under this section—
(a)
the burden of proof as to the matters mentioned in section 25(1) or 26(1) lies on HMRC; but
(b)
it is otherwise for the appellant to show that the grounds on which any such appeal is brought have been established.”.
364.
“33AOffer of review
(1)
HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 33 in respect of the decision.
(2)
The offer of the review must be made by notice given to P at the same time as the decision is notified to P.
(3)
This section does not apply to the notification of the conclusions of a review.
33BReview by HMRC
(1)
HMRC must review a decision if—
(a)
they have offered a review of the decision under section 33A, and
(b)
P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer.
(2)
But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 33F.
(3)
HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.
33CExtensions of time
(1)
If under section 33A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended.
(2)
If notice is given the relevant period is extended to the end of 30 days from—
(a)
the date of the notice, or
(b)
any other date set out in the notice or a further notice.
(3)
In this section “relevant period” means—
(a)
the period of 30 days referred to in section 33B(1)(b), or
(b)
if notice has been given under subsection (1) that period as extended (or as most recently extended) in accordance with subsection (2).
33DReview out of time
(1)
This section applies if—
(a)
HMRC have offered a review of a decision under section 33A, and
(b)
P does not accept the offer within the time allowed under section 33B(1)(b) or 33C(2).
(2)
HMRC must review the decision under section 33B if—
(a)
after the time allowed, P notifies HMRC in writing requesting a review out of time,
(b)
HMRC are satisfied that P had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and
(c)
HMRC are satisfied that P made the request without unreasonable delay after the excuse had ceased to apply.
(3)
HMRC shall not review a decision if P has appealed to the appeal tribunal under section 33F in respect of the decision.
33ENature of review etc
(1)
This section applies if HMRC are required to undertake a review under section 33B or 33D.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in reaching the decision, and
(b)
by any person in seeking to resolve disagreement about the decision.
(4)
The review must take account of any representations made by P at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that the decision is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must give P notice of the conclusions of the review and their reasoning within—
(a)
a period of 45 days beginning with the relevant date, or
(b)
such other period as HMRC and P may agree.
(7)
In subsection (6) “relevant date” means—
(a)
the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 33A), or
(b)
the date on which HMRC decided to undertake the review (in a case falling within section 33D).
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld.
(9)
If subsection (8) applies, HMRC must notify P of the conclusions which the review is treated as having reached.
33FBringing of appeals
(1)
An appeal under section 33 is to be made to the appeal tribunal before—
(a)
the end of the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates, or
(b)
if later, the end of the relevant period (within the meaning of section 33C).
(2)
But that is subject to subsections (3) to (5).
(3)
In a case where HMRC are required to undertake a review under section 33C—
(a)
an appeal may not be made until the conclusion date, and
(b)
any appeal is to be made within the period of 30 days beginning with the conclusion date.
(4)
In a case where HMRC are requested to undertake a review in accordance with section 33D—
(a)
an appeal may not be made—
(i)
unless HMRC have decided whether or not to undertake a review, and
(ii)
if HMRC decide to undertake a review, until the conclusion date; and
(b)
any appeal is to be made within the period of 30 days beginning with—
(i)
the conclusion date (if HMRC decide to undertake a review), or
(ii)
the date on which HMRC decide not to undertake a review.
(5)
In a case where section 33E(8) applies, an appeal may be made at any time from the end of the period specified in section 33E(6) to the date 30 days after the conclusion date.
(6)
An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if an appeal tribunal gives permission to do so.
(7)
In this section “conclusion date” means the date of the document notifying the conclusions of the review.”.
365.
Omit sections 34 to 36 and the cross-heading before section 36.
366.
“37.
Appeal tribunals
Section 85 of the Value Added Tax Act 1994 (settling appeals by agreement) has effect as if the reference to section 83 of that Act included a reference to section 33 above.”.
367.
In section 82(4) (loss or destruction of, or damage to, return etc) for “General or Special Commissioners having jurisdiction in the case” substitute “tribunal”.
368.
In section 90(3)(g) (application to defer payment) for “General or Special Commissioners” substitute “tribunal”.
369.
(1)
Section 103 (joint purchasers) is amended as follows.
(2)
In subsection (5)(c) for “appear and be heard on the application” substitute “to be parties to the application”.
(3)
In subsection (7)—
(a)
“(d)
if it is not settled, and is notified to the tribunal, any of them are entitled to be parties to the appeal, and”; and
(b)
“(e)
the tribunal’s decision on the appeal binds all of them.”.
(4)
“(7A)
In a case where subsection (7) applies and some (but not all) of the purchasers require HMRC to undertake a review under paragraph 36B or 36C of Schedule 10—
(a)
notification of the review must be given by HMRC to each of the other purchasers whose identity is known to HMRC,
(b)
any of the other purchasers may be a party to the review if they notify HMRC in writing,
(c)
the notice of HMRC’s conclusions must be given to each of the other purchasers whose identity is known to HMRC,
(d)
paragraph 36F of Schedule 10 (effect of conclusions of review) applies in relation to all of the purchasers, and
(e)
any of the purchasers may notify the appeal to the tribunal under paragraph 36G.”.
370.
Omit section 115.
371.
(1)
Section 121 (minor definitions) is amended as follows.
(2)
““HMRC” means Her Majesty’s Revenue and Customs;”.
(3)
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
372.
In section 122 (index of defined expressions) after the entry for “tax” insert “tribunal” in the first column and “section 121” in the second column.
373.
Schedule 10 (stamp duty land tax: returns, enquiries, assessments and appeals) is amended as follows.
374.
(1)
Paragraph 5 is amended as follows.
(2)
In sub-paragraph (3) for “General or Special Commissioners” substitute “tribunal”.
(3)
In sub-paragraph (4) for “Commissioners” substitute “tribunal”.
375.
In paragraph 10(2) for “Commissioners” substitute “tribunal”.
376.
In paragraph 14(5)(b) for “Special Commissioners” substitute “tribunal”.
377.
(1)
Paragraph 15 is amended as follows.
(2)
In sub-paragraph (3) omit “heard and”.
(3)
In sub-paragraph (4)—
(a)
for “the Commissioners” substitute “ that is notified to the tribunal, the tribunal”; and
(b)
omit “to them” in both places.
(4)
In sub-paragraph (5) for “Commissioners” substitute “tribunal”.
(5)
“(6)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 the decision of the tribunal on an appeal under this paragraph is final.”.
378.
(1)
Paragraph 19 is amended as follows.
(2)
In the heading for “Special Commissioners” substitute “the tribunal”.
(3)
In sub-paragraph (1) for “to the Special Commissioners for their determination” substitute “to the tribunal for determination”.
(4)
In sub-paragraph (2)—
(a)
omit paragraph (b); and
(b)
in paragraph (c) for “Special Commissioners” substitute “tribunal”.
(5)
Omit sub-paragraph (3).
379.
(1)
Paragraph 20 is amended as follows.
(2)
In sub-paragraph (1) omit “by notice in accordance with this paragraph”.
(3)
Omit sub-paragraph (2).
380.
In paragraph 21(3)(a) for “Special Commissioners” substitute “tribunal”.
381.
In paragraph 22(1) for “Special Commissioners” substitute “tribunal”.
382.
(1)
Paragraph 24 is amended as follows.
(2)
In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.
(3)
“(2)
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4)
In sub-paragraph (3)—
(a)
for “Commissioners” substitute “tribunal”; and
(b)
omit “they are”.
383.
“(4)
An appeal may be made against a decision on a claim for relief under this paragraph. ”.
384.
In paragraph 34(6) for “, the Special Commissioners shall hear and” substitute “that is notified to the tribunal, the tribunal shall”.
385.
“Reviews and Appeals”
386.
(1)
Paragraph 35 is amended as follows.
(2)
Omit sub-paragraph (2).
(3)
In sub-paragraph (3)—
(a)
at the beginning insert “If”;
(b)
after “self-assessment” insert “is”; and
(c)
for “shall not be heard and determined” substitute “none of the steps mentioned in paragraph 36A(2)(a) to (c) may be taken in relation to the appeal”.
387.
Omit paragraph 36(6).
388.
“Appeal: HMRC review or determination by tribunal36A
(1)
This paragraph applies if notice of appeal has been given to HMRC.
(2)
In such a case—
(a)
the appellant may notify HMRC that the appellant requires HMRC to review the matter in question (see paragraph 36B),
(b)
HMRC may notify the appellant of an offer to review the matter in question (see paragraph 36C), or
(c)
the appellant may notify the appeal to the tribunal (see paragraph 36D).
(3)
See paragraphs 36G and 36H for provision about notifying appeals to the tribunal after a review has been required by the appellant or offered by HMRC.
(4)
This paragraph does not prevent the matter in question from being dealt with in accordance with paragraph 37(1) (settling of appeals by agreement).
Appellant requires review by HMRC36B
(1)
Sub-paragraphs (2) and (3) apply if the appellant notifies HMRC that the appellant requires HMRC to review the matter in question.
(2)
HMRC must, within the relevant period, notify the appellant of HMRC’s view of the matter in question.
(3)
HMRC must review the matter in question in accordance with paragraph 36E.
(4)
The appellant may not notify HMRC that the appellant requires HMRC to review the matter in question and HMRC shall not be required to conduct a review if—
(a)
the appellant has already given a notification under this paragraph in relation to the matter in question,
(b)
HMRC have given a notification under paragraph 36C in relation to the matter in question, or
(c)
the appellant has notified the appeal to the tribunal under paragraph 36D.
(5)
In this paragraph “relevant period” means—
(a)
the period of 30 days beginning with the day on which HMRC receive the notification from the appellant, or
(b)
such longer period as is reasonable.
HMRC offer review36C
(1)
Sub-paragraphs (2) to (6) apply if HMRC notify the appellant of an offer to review the matter in question.
(2)
When HMRC notify the appellant of the offer, HMRC must also notify the appellant of HMRC’s view of the matter in question.
(3)
If, within the acceptance period, the appellant notifies HMRC of acceptance of the offer, HMRC must review the matter in question in accordance with paragraph 36E.
(4)
If the appellant does not give HMRC such a notification within the acceptance period, HMRC’s view of the matter in question is to be treated as if it were contained in an agreement in writing under paragraph 37(1) for the settlement of that matter.
(5)
The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (4) applies.
(6)
Sub-paragraph (4) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36H.
(7)
HMRC may not notify the appellant of an offer to review the matter in question (and, accordingly, HMRC shall not be required to conduct a review) if—
(a)
HMRC have already given a notification under this paragraph in relation to the matter in question,
(b)
the appellant has given a notification under paragraph 36B in relation to the matter in question, or
(c)
the appellant has notified the appeal to the tribunal under paragraph 36D.
(8)
In this paragraph “acceptance period” means the period of 30 days beginning with the date of the document by which HMRC notify the appellant of the offer to review the matter in question.
Notifying appeal to the tribunal36D
(1)
This paragraph applies in a case where paragraph 36A applies.
(2)
The appellant may notify the appeal to the tribunal.
(3)
If the appellant notifies the appeal to the tribunal, the tribunal is to decide the matter in question.
(4)
Sub-paragraphs (2) and (3) do not apply in a case where—
(a)
HMRC have given a notification of their view of the matter in question under paragraph 36B, or
(b)
HMRC have given a notification under paragraph 36C in relation to the matter in question.
(5)
In a case falling within sub-paragraph (4)(a) or (b), the appellant may notify the appeal to the tribunal, but only if permitted to do so by paragraph 36G or 36H.
Nature of review etc36E
(1)
This paragraph applies if HMRC are required by paragraph 36B or 36C to review the matter in question.
(2)
The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances.
(3)
For the purpose of sub-paragraph (2), HMRC must, in particular, have regard to steps taken before the beginning of the review—
(a)
by HMRC in deciding the matter in question, and
(b)
by any person in seeking to resolve disagreement about the matter in question.
(4)
The review must take account of any representations made by the appellant at a stage which gives HMRC a reasonable opportunity to consider them.
(5)
The review may conclude that HMRC’s view of the matter in question is to be—
(a)
upheld,
(b)
varied, or
(c)
cancelled.
(6)
HMRC must notify the appellant of the conclusions of the review and their reasoning within—
(a)
the period of 45 days beginning with the relevant day, or
(b)
such other period as may be agreed.
(7)
In sub-paragraph (6) “relevant day” means—
(a)
in a case where the appellant required the review, the day when HMRC notified the appellant of HMRC’s view of the matter in question,
(b)
in a case where HMRC offered the review, the day when HMRC received notification of the appellant’s acceptance of the offer.
(8)
Where HMRC are required to undertake a review but do not give notice of the conclusions within the period specified in sub-paragraph (6), the review is treated as having concluded that HMRC’s view of the matter in question (see paragraphs 36B(2) and 36C(2)) is upheld.
(9)
If sub-paragraph (8) applies, HMRC must notify the appellant of the conclusions which the review is treated as having reached.
Effect of conclusions of review36F
(1)
This paragraph applies if HMRC give notice of the conclusions of a review (see paragraph 36E).
(2)
The conclusions are to be treated as if they were an agreement in writing under paragraph 37(1) for the settlement of the matter in question.
(3)
The appellant may not give notice under paragraph 37(2) (desire to withdraw from agreement) in a case where sub-paragraph (2) applies.
(4)
Sub-paragraph (2) does not apply to the matter in question if, or to the extent that, the appellant notifies the appeal to the tribunal under paragraph 36G.
Notifying appeal to tribunal after review concluded36G
(1)
This paragraph applies if—
(a)
HMRC have given notice of the conclusions of a review in accordance with paragraph 36E, or
(b)
the period specified in paragraph 36E(6) has ended and HMRC have not given notice of the conclusions of the review.
(2)
The appellant may notify the appeal to the tribunal within the post-review period.
(3)
If the post-review period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this paragraph “post-review period” means—
(a)
in a case falling with sub-paragraph (1)(a), the period of 30 days beginning with the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(6), or
(b)
in a case falling within sub-paragraph (1)(b), the period that—
(i)
begins with the day following the last day of the period specified in paragraph 36E(6), and
(ii)
ends 30 days after the date of the document in which HMRC give notice of the conclusions of the review in accordance with paragraph 36E(9).
Notifying appeal to tribunal after review offered but not accepted36H
(1)
This paragraph applies if—
(a)
HMRC have offered to review the matter in question (see paragraph 36C), and
(b)
the appellant has not accepted the offer.
(2)
The appellant may notify the appeal to the tribunal within the acceptance period.
(3)
But if the acceptance period has ended, the appellant may notify the appeal to the tribunal only if the tribunal gives permission.
(4)
If the appellant notifies the appeal to the tribunal, the tribunal is to determine the matter in question.
(5)
In this paragraph “acceptance period” has the same meaning as in paragraph 36C.
Other interpretation36I
(1)
In paragraphs 36A to 36H—
(a)
“matter in question” means the matter to which an appeal relates;
(b)
a reference to a notification is a reference to a notification in writing.
(2)
In paragraphs 36A to 36H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—
(a)
notification of HMRC’s view under paragraph 36B(2),
(b)
notification by HMRC of an offer of review (and of their view of the matter) under paragraph 36C,
(c)
notification of the conclusions of a review under paragraph 36E(6), and
(d)
notification of the conclusions of a review under paragraph 36E(9).
(3)
But if a notification falling within any of the sub-paragraphs of paragraph (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.”.
389.
In paragraph 37(1) for “Commissioners” substitute “tribunal”.
390.
(1)
Paragraph 38 is amended as follows.
(2)
In sub-paragraph (1) omit “to the Commissioners”.
(3)
In sub-paragraph (2) for “Commissioners” substitute “the tribunal”.
391.
(1)
Paragraph 39 is amended as follows.
(2)
In the heading for “Commissioners” substitute “the tribunal”.
(3)
“(1)
If the appellant has grounds for believing that the amendment or assessment overcharges the appellant to tax, or as a result of the conclusion stated in the closure notice the tax charged on the appellant is excessive, the appellant may—
(a)
first apply by notice in writing to HMRC within 30 days of the specified date for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the appeal;
(b)
where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.
An application under sub-paragraph (a) must state the amount believed to be overcharged to tax and the grounds for that belief.”.
(4)
Omit sub-paragraph (2).
(5)
In sub-paragraph (4) for “by notice in writing given to the other party at any time before the determination of the appeal, apply to the Commissioners for a further” substitute “if the parties cannot agree on a revised determination, apply, at any time before the determination of the appeal, to the tribunal for a revised”.
(6)
“(5)
An application under this paragraph is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(7)
In sub-paragraph (6) omit “to the Commissioners, having regard to the representations made and any evidence adduced”.
(8)
In sub-paragraph (8) for “the Inland Revenue” substitute “HMRC”.
392.
In paragraph 40(1) for “Commissioners” substitute “tribunal”.
393.
“Tribunal determinations41.
The determination of the tribunal in relation to any proceedings under the enactments relating to stamp duty land tax shall be final and conclusive except as otherwise provided in—
(a)
sections 9 to 14 of the Tribunals, Courts and Enforcement Act 2007,
(b)
the Taxes Management Act 1970 applied as modified, or
(c)
the enactments relating to stamp duty land tax.
Assessments and self assessments42
(1)
In this paragraph any reference to an appeal means an appeal under paragraphs 33(4) or 35(1).
(2)
If, on an appeal notified to the tribunal, the tribunal decides—
(a)
that the appellant is overcharged by a self-assessment; or
(b)
that the appellant is overcharged by an assessment other than a self-assessment,
the assessment shall be reduced accordingly, but otherwise the assessment shall stand good.
(3)
If, on appeal it appears to the tribunal—
(a)
that the appellant is undercharged to stamp duty land tax by a self-assessment; or
(b)
that the appellant is undercharged by an assessment other than a self-assessment,
the assessment shall be increased accordingly.
(4)
Where, on an appeal against an assessment other than a self-assessment which—
(a)
assesses an amount which is chargeable to stamp duty land tax, and
(b)
charges stamp duty land tax on the amount assessed,
it appears to the tribunal as mentioned in sub-paragraphs (2) or (3), it may, unless the circumstances of the case otherwise require, reduce or increase only the amount assessed; and where an appeal is so determined the stamp duty land tax charged by that assessment shall be taken to have been reduced or increased accordingly.
Payment of stamp duty land tax where there is a further appeal43
(1)
Where a party to an appeal to the tribunal under paragraph 35 makes a further appeal, notwithstanding that the further appeal is pending, stamp duty land tax shall nevertheless be payable or repayable in accordance with the determination of the tribunal or court as the case may be.
(2)
But if the amount charged by the assessment is altered by the order or judgment of the Upper Tribunal or court—
(a)
if too much stamp duty land tax has been paid, the amount overpaid shall be refunded with such interest, if any, as may be allowed by that order or judgment; and
(b)
if too little stamp duty land tax has been charged, the amount undercharged shall be due and payable at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment.
Late notice of appeal44
(1)
This paragraph applies in a case where—
(a)
notice of appeal may be given to HMRC under this Schedule or any other provision of Part 4 of this Act, but
(b)
no notice is given before the relevant time limit.
(2)
Notice may be given after the relevant time limit if—
(a)
HMRC agree, or
(b)
where HMRC do not agree, the tribunal gives permission.
(3)
If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit.
(4)
Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given.
(5)
Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit.
(6)
Condition C is that HMRC are satisfied that request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased.
(7)
If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit.
(8)
In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).
Questions to be determined by the relevant Lands Tribunal45
(1)
Where the question in any dispute on any appeal under paragraphs 34(6) or 35(1) is a question of the market value of the subject matter of the land transaction that question shall be determined on a reference by the relevant Lands Tribunal.
(2)
In this regulation “the relevant Lands Tribunal” means—
(a)
where the land is in England and Wales, the Lands Tribunal;
(b)
where the land is in Scotland, the Lands Tribunal for Scotland;
(c)
where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.
Meaning of HMRC46
In this Schedule “HMRC” means Her Majesty’s Revenue and Customs.”.
394.
In paragraph 5(2) of Schedule 11 (stamp duty land tax: record keeping etc) for “Commissioners” substitute “tribunal”.
395.
396.
In paragraph 3(4) for “Commissioners” substitute “tribunal”.
397.
(1)
Paragraph 9 is amended as follows.
(2)
In sub-paragraph (3) omit “heard and”.
(3)
In sub-paragraph (4)—
(a)
for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and
(b)
omit the words “to them” in both places.
(4)
In sub-paragraph (5) for “Commissioners” substitute “tribunal”.
(5)
“(6)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal on an appeal under this paragraph is final.”.
398.
(1)
Paragraph 12 is amended as follows.
(2)
In sub-paragraph (1) for “General or Special Commissioners” substitute “tribunal”.
(3)
“(2)
Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).”.
(4)
In sub-paragraph (3)—
(a)
for “Commissioners hearing the application” substitute “tribunal”; and
(b)
omit the words “they are”.
399.
(1)
Paragraph 14 is amended as follows.
(2)
Omit sub-paragraph (4).
(3)
In sub-paragraph (5)—
(a)
for “Paragraph 37” substitute “Paragraphs 36A to 37 and 44”; and
(b)
for “it applies” substitute “they apply”.
(4)
In sub-paragraphs (6) and (7) for “Commissioners” substitute “tribunal”.
400.
Omit paragraph 15.
401.
Schedule 13 (stamp duty land tax: information powers) is amended as follows.
402.
(1)
Paragraph 2 is amended as follows.
(2)
In the heading for “General or Special Commissioner” substitute “the tribunal”.
(3)
In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.
(4)
In sub-paragraph (2) for “Commissioner” substitute “tribunal”.
(5)
Omit sub-paragraph (3) and the words after sub-paragraph (3).
403.
(1)
Paragraph 4 is amended as follows.
(2)
In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.
(3)
In sub-paragraph (3)—
(a)
for “A Commissioner” substitute “The tribunal”; and
(b)
omit “he is”.
404.
(1)
Paragraph 7 is amended as follows.
(2)
In the heading for “General or Special Commissioner” substitute “the tribunal”.
(3)
In sub-paragraph (1) for “a General or Special Commissioner” substitute “the tribunal”.
(4)
In sub-paragraph (2) for “Commissioner” substitute “tribunal”.
(5)
Omit sub-paragraph (3).
405.
(1)
Paragraph 9 is amended as follows.
(2)
In sub-paragraph (2) for “a General or Special Commissioner” substitute “the tribunal”.
(3)
In sub-paragraph (3) for “Commissioner” substitute “tribunal”.
406.
(1)
Paragraph 10 is amended as follows.
(2)
In sub-paragraph (2)(b) for “General or Special Commissioner” substitute “tribunal”.
(3)
In sub-paragraph (3)—
(a)
for “A Commissioner” substitute “The tribunal”,
(b)
omit “he is”.
407.
(1)
Paragraph 11 is amended as follows.
(2)
In sub-paragraph (1) for “a Special Commissioner gives his consent” substitute “the tribunal gives consent”.
(3)
In sub-paragraph (2) for “Commissioner” substitute “tribunal”.
(4)
In sub-paragraph (5) for “Special Commissioners” substitute “tribunal”.
408.
(1)
Paragraph 24 is amended as follows.
(2)
In sub-paragraph (3)(a) for “General or Special Commissioner” substitute “tribunal”.
(3)
In sub-paragraph (3)(b) for “a General or Special Commissioner” substitute “the tribunal”.
(4)
In sub-paragraph (4) for “Commissioner” substitute “tribunal”.
409.
In paragraph 53(3)(a) for “a General or Special Commissioner” substitute “the tribunal”.
410.
Schedule 14 (stamp duty land tax: determination of penalties and related appeals) is amended as follows.
411.
(1)
Paragraph 5 is amended as follows.
(2)
In sub-paragraph (1) for “lies to the General or Special Commissioners” substitute “may be made”.
(3)
“(3)
The notice of appeal must specify the grounds of appeal.”.
(4)
In sub-paragraph (4)—
(a)
for “the Commissioners” substitute “that is notified to the First-tier Tribunal, the tribunal”;
(b)
omit “to them” in each place; and
(c)
for “as they consider appropriate” substitute “as the First-tier Tribunal considers appropriate”.
(5)
“(5)
The provisions of paragraphs 36A to 36I of Schedule 10 apply to appeals under this paragraph.”.
412.
(1)
Paragraph 6 is amended as follows.
(2)
“(1)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which has been determined under paragraph (5), but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty.
(1A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (1) as it applies to the right of appeal under section 11(2) of that Act.”.
(3)
In sub-paragraph (2)—
(a)
for “court” substitute “Upper Tribunal”; and
(b)
for “Special Commissioners” substitute “First-tier Tribunal”.
(4)
(a)
Omit sub-paragraph (3).
413.
Omit Schedule 17.
Child Trust Funds Act 2004
414.
415.
(1)
Section 21 (decisions, appeals, mitigation and recovery) is amended as follows.
(2)
In subsection (9)—
(a)
for “General Commissioners or Special Commissioners” substitute “appropriate tribunal”; and
(b)
in paragraphs (c) and (d) for “they consider” substitute “the tribunal considers”.
(3)
“(10)
In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of a penalty which has been determined under subsection (9), but not against any decision which falls under section 11(5)(d) and (e) of that Act and was made in connection with the determination of the amount of the penalty.
(10A)
Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under subsection (10) as it applies to the right of appeal under section 11(2) of that Act.
(10B)
On an appeal under this section the Upper Tribunal has a similar jurisdiction to that conferred on the First-tier Tribunal by virtue of this section.
(10C)
In Northern Ireland, an appeal from a decision of the appropriate tribunal lies, at the instance of the person on whom the penalty was imposed to a Northern Ireland Social Security Commissioner, who shall have a similar jurisdiction on such an appeal to that conferred on the appeal tribunal by subsection (9).”.
416.
(1)
Section 23 (exercise of rights of appeal) is amended as follows.
(2)
“(3)
An appeal under section 22 is to the appropriate tribunal.”.
(3)
Omit subsections (4) and (5).
(4)
“(6)
Regulations may apply (with or without modifications) any provision contained in—
(a)
the Social Security Act 1998 (c. 14) (social security appeals: Great Britain),
(b)
the Social Security (Northern Ireland) Order 1998 (SI 1998/1506 (NI 10))(social security appeals: Northern Ireland), or
(c)
section 54 of the Taxes Management Act 1970 (settling of appeals by agreement),
in relation to appeals which by virtue of this section are to the appropriate tribunal or in relation to appeals under this Act which lie to a Social Security Commissioner.”.
(5)
Omit subsection (7).
417.
Omit section 24 (temporary modifications).
418.
(1)
Section 29 (interpretation) is amended as follows.
(2)
““appropriate tribunal” means
(a)
the First-tier Tribunal, or
(b)
in Northern Ireland, an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998,”.
(3)
Omit the definitions of “the General Commissioners” and “the Special Commissioners”.
(4)
““Northern Ireland Social Security Commissioner” means the Chief Social Security Commissioner or any other Social Security Commissioner appointed under the Social Security Administration (Northern Ireland) Act 1992 (c. 8) or a tribunal of two or more Commissioners constituted under article 16(7) of the Social Security (Northern Ireland) Order 1998, and”.
Finance Act 2004
419.
420.
In section 59(4)(b) (contractors) for “Commissioners” substitute “tribunal”.
421.
(1)
Section 67 (registration for gross payment: appeals) is amended as follows.
(2)
In subsection (1) omit “to the General Commissioners or, if the person so elects in the notice, to the Special Commissioners”.
(3)
In subsection (4)—
(a)
for “Commissioners” substitute “tribunal”; and
(b)
after “appeal” insert “that is notified to the tribunal”.
(4)
In subsection (5)—
(a)
in paragraph (b) for “Commissioners” substitute “tribunal”; and
(b)
in paragraph (c) for “appropriate court” substitute “Upper Tribunal or a court”.
(5)
Omit subsection (6).
422.
(1)
Section 114 (refusal to issue certificate and appeal against refusal) is amended as follows.
(2)
In subsection (4) omit “to the Special Commissioners”.
F9(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
423.
(1)
Section 156 (appeal against a decision not to register) is amended as follows.
(2)
Omit subsections (3) and (4).
(3)
In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal under this section that is notified to the tribunal, the tribunal”.
(4)
In subsection (7)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
In subsection (8)—
(a)
for “they decide” substitute “the tribunal decides”;
(b)
for “Commissioners determine” substitute “tribunal determines”; and
(c)
omit “or any determination on, or in consequence of, a case stated”.
424.
(1)
Section 159 (appeal against decision to de-register) is amended as follows.
(2)
Omit subsections (3) and (4).
(3)
In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4)
In subsection (7)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
In subsection (8)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
omit “or any determination on, or in consequence of, a case stated”.
425.
(1)
Section 170 (appeal against decision to exclude recognised overseas pension scheme) is amended as follows.
(2)
Omit subsections (3) and (4).
(3)
In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4)
In subsection (7)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
In subsection (8)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
omit “or any determination on, or in consequence of, a case stated”.
426.
(1)
Section 253 (appeal against notices) is amended as follows.
(2)
Omit subsections (3) and (4).
(3)
In subsection (6) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4)
In subsections (7) and (8)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
“(10)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final and conclusive.”.
427.
(1)
Section 269 (appeal against decision on discharge of liability) is amended as follows.
(2)
Omit subsections (3) and (4).
(3)
In subsection (6) for “The Commissioners before whom an appeal under subsection (1)(a) is brought” substitute “On an appeal under subsection (1)(a) that is notified to the tribunal, the tribunal”.
(4)
In subsections (7) and (8)—
(a)
for “they consider” substitute “the tribunal considers”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
In subsection (9) for “The Commissioners before whom an appeal under subsection (1)(b) is brought” substitute “On an appeal under subsection (1)(b) that is notified to the tribunal, the tribunal”.
(6)
In subsections (10) and (11)—
(a)
for “they consider” substitute “the tribunal considers”; and
(b)
for “they must” substitute “the tribunal must”.
428.
(1)
Section 271 (liability of scheme administrator) is amended as follows.
(2)
Omit subsections (8) and (10).
(3)
In subsection (11) for “The Commissioners before whom an appeal under this section is brought” substitute “On an appeal that is notified to the tribunal, the tribunal”.
(4)
In subsection (12)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
for “they must” substitute “the tribunal must”.
(5)
In subsection (13)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
omit “or any determination on, or in consequence of, a case stated”.
429.
430.
In section 308A(2) and (3) (supplemental information) for “Special Commissioners” substitute “tribunal”.
431.
In section 313B(1) (reasons for non-disclosure: supporting information) for “Special Commissioners” substitute “tribunal”.
432.
In section 314A(1) and (3) (order to disclose) for “Special Commissioners” substitute “tribunal”.
433.
Omit section 317A.
434.
(1)
(2)
Omit the definition of “the Special Commissioners”.
(3)
““tribunal” means the First-tier tribunal, or where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
435.
(1)
Paragraph 6 of Schedule 33 (overseas pension schemes: migrant member relief) is amended as follows.
(2)
Omit sub-paragraphs (3) and (4).
(3)
In sub-paragraph (6) for “The Commissioners before whom an appeal under this paragraph is brought” substitute “If an appeal under this paragraph is notified to the tribunal, the tribunal”.
(4)
In sub-paragraph (7) for “they decide” substitute “the tribunal decides” and for “they must” substitute “the tribunal must”.
(5)
In sub-paragraph (8)—
(a)
for “they decide” substitute “the tribunal decides”; and
(b)
omit “or any determination on, or in consequence of, a case stated.”.
Constitutional Reform Act 2005
436.
(a)
Special Commissioner and the Presiding Special Commissioner (under section 4(1) of the Taxes Management Act 1970);
(b)
Deputy Special Commissioner (under section 4A(1) of the Taxes Management Act 1970);
(c)
Chairman and member of a section 706 tribunal (under section 706 of the Income and Corporation Taxes Act 1988);
(d)
President of VAT tribunals (under paragraph 2(2) of Schedule 12 to the Value Added Tax Act 1994);
(e)
Member of a panel of chairmen (under paragraph 7(3)(a) of Schedule 12 to the Value Added Tax Act 1994);
(f)
Chairman and member of a section 704 tribunal (under section 704 of the Income Tax Act 2007); and
(g)
Member of panel of assessors to assist Special Commissioners (under section 320(3)(b) of the Proceeds of Crime Act 2002).
Income Tax (Trading and Other Income) Act 2005
437.
438.
(1)
In section 54(2) (penalties, interest and VAT surcharges), the first column of the table is amended as follows.
(2)
In the entry relating to interest under section 74 of VATA 1994 after “74” insert “or 85A”.
(3)
For the entry relating to interest under paragraph 21 of Schedule 7 to FA 1994 substitute “Interest under section 60(8) of FA 1994 or paragraph 21 of Schedule 7 to FA 1994”.
(4)
For the entry relating to interest under paragraph 26 or 27 of Schedule 5 to FA 1996 substitute “Interest under section 56(5) of, or paragraph 26 or 27 of Schedule 5 to, FA 1996”.
(5)
In the entry relating to interest under any of paragraphs 70, 81 to 85 and 109 of Schedule 6 to FA 2000 for “and 109” substitute “, 109 and 123(6)”.
(6)
In the entry relating to interest under certain paragraphs of Schedules 5, 8 and 10 to FA 2001—
(a)
after “under” insert “section 42(6) of, or”; and
(b)
for “to FA 2001” substitute “to, FA 2001”.
439.
(1)
Section 186 (determination of questions by Commissioners) is amended as follows.
(2)
In the heading omit “by Commissioners”.
(3)
In subsection (1) omit “by the General or Special Commissioners”.
(4)
Omit subsections (2) to (4).
440.
(1)
Section 218 (commercial reasons for change of accounting date) is amended as follows.
(2)
In subsection (5)—
(a)
after “appeal” insert “that is notified to the tribunal”;
(b)
in paragraph (a)—
(i)
for “Commissioners are” substitute “tribunal is”;
(ii)
for “they” substitute “the tribunal”; and
(c)
in paragraph (b)—
(i)
for “they are” substitute “the tribunal is”;
(ii)
for “they may” substitute “the tribunal may”.
441.
In section 646(7) (adjustments between settlor and trustees etc) for “General Commissioners whose decision is final” substitute “tribunal and, notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal is final”.
442.
(1)
In section 869 (penalties, interest and VAT surcharges: non-trades etc), the first column of the table in subsection (4) is amended as follows.
(2)
In the entry relating to interest under section 74 of VATA 1994 after “74” insert “or 85A”.
(3)
For the entry relating to interest under paragraph 21 of Schedule 7 to FA 1994 substitute “Interest under section 60(8) of FA 1994 or paragraph 21 to Schedule 7 to FA 1994”.
(4)
For the entry relating to interest under paragraph 26 or 27 of Schedule 5 to FA 1996 substitute “Interest under section 56(5) of, or paragraph 26 or 27 of Schedule 5 to, FA 1996”.
(5)
In the entry relating to interest under any of paragraphs 70, 81 to 85 and 109 of Schedule 6 to FA 2000 for “and 109” insert “, 109 and 123(6)”.
(6)
In the entry relating to interest under certain paragraphs of Schedules 5, 8 and 10 to FA 2001—
(a)
after “under” insert “section 42(6) of, or”; and
(b)
for “to FA 2001” substitute “to, FA 2001”.
443.
Omit paragraphs 373 to 375 and 383 of Schedule 1.
444.
In paragraph 153 of Schedule 2 omit sub-paragraphs (3) and (4).
Finance Act 2005
445.
Finance Act 2006
F10446.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10447.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10448.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F10449.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Income Tax Act 2007
450.
451.
In section 341(3)(a) (terms and conditions of accreditation) for “Special Commissioners” substitute “tribunal”.
452.
Omit section 538(4).
453.
In section 557(2) (substantial donor transactions: supplementary) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
454.
“(7)
On any appeal that is notified to the tribunal, the jurisdiction of the tribunal includes jurisdiction to affirm or replace such a decision.”.
455.
(1)
Section 692(2) (abnormal dividends: general) is amended as follows.
(2)
In paragraph (b) after “Customs,” insert “or”.
(3)
“(c)
the tribunal.”
456.
In section 697(2) (opposed notifications: determinations by tribunal) omit “appointed under section 704”.
457.
In section 698(1)(b) (counteraction notices) for “to which such a declaration is sent” substitute “having been sent such a declaration”.
458.
Omit section 704 (and the cross-heading “The tribunal” before it).
459.
(1)
Section 705 (appeals against counteraction notices) is amended as follows.
(2)
In subsection (1) omit “to the Special Commissioners”.
(3)
In subsection (3) for “the Special Commissioners” substitute “that is notified to the tribunal, the tribunal”.
(4)
In subsection (4) omit “(or a request for its rehearing under section 706)”.
460.
Omit sections 706 to 711.
461.
(1)
Section 751 (Special Commissioners’ jurisdiction on appeals) is amended as follows.
(2)
In the heading for “Special Commissioners’” substitute “The tribunal’s”.
(3)
For “The jurisdiction of the Special Commissioners on any appeal” substitute “On any appeal that is notified to the tribunal, the jurisdiction of the tribunal”.
462.
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal,”.
463.
In Schedule 1 omit paragraphs 243, 250, 255, 256, 267 and 351.
Finance Act 2007
464.
465.
Omit section 108(10)(a).
466.
“16
(1)
An appeal under this Part of this Schedule shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or Upper Tribunal).
(2)
Sub-paragraph (1) does not apply in respect of a matter expressly provided for by this Act.”.
467.
(1)
Paragraph 17 is amended as follows.
(2)
In sub-paragraphs (1), (2) and (3) omit “appellate” in each place.
(3)
In sub-paragraph (4)—
(a)
in paragraph (a) omit “appellate”; and
(b)
in paragraph (b)—
(i)
omit “appellate” in the first place in which it occurs;
(ii)
in sub-paragraph (i) omit “to the appellate tribunal”;
(iii)
in sub-paragraph (ii) omit “appellate”.
(4)
In sub-paragraph (5) omit “appellate” in each place.
(5)
“(5A)
In this paragraph “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 16(1)).”.
Finance Act 2008
468.
469.
Omit section 119(12)(a)(i) and (ii).
470.
Omit paragraph 161 of Schedule 7.
471.
(1)
Schedule 36 (information and inspection powers) is amended as follows.
(2)
In paragraphs 2(2), 5(3) and (4), 6(3), 12(5), 35(5), 37(6), 39(1)(b), 53(1)(b) and 54(1)(b) for “First-tier Tribunal”, in each place, substitute “tribunal”.
(3)
In paragraph 3—
(a)
in sub-paragraph (1)(b) for “First-tier Tribunal” substitute “tribunal”;
(b)
in sub-paragraph (2) for “First-tier Tribunal” substitute “tribunal”;
(c)
in sub-paragraph (3)—
(i)
for “First-tier Tribunal”, in both places, substitute “tribunal”;
(ii)
in paragraph (b) for “Tribunal” substitute “tribunal”;
(d)
in sub-paragraph (4) for “First-tier Tribunal” substitute “tribunal”; and
(e)
in sub-paragraph (5) for “First-tier Tribunal” substitute “tribunal”.
(4)
In paragraph 4—
(a)
in sub-paragraph (1) for “First-tier Tribunal” substitute “tribunal”; and
(b)
in sub-paragraph (2)—
(i)
for “First-tier Tribunal” substitute “tribunal”;
(ii)
in paragraph (b) for “Tribunal” substitute “tribunal”.
(5)
In paragraph 13—
(a)
in the heading for “First-tier Tribunal” substitute “tribunal”;
(b)
for “First-tier Tribunal”, in each place, substitute “tribunal”; and
(c)
in sub-paragraph (2)(b) for “Tribunal” substitute “tribunal”.
(6)
In paragraph 23—
(a)
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”; and
(b)
omit sub-paragraph (4)(b) and the “and” before it.
(7)
In paragraph 29—
(a)
in sub-paragraph (1) omit “to the First-tier Tribunal”; and
(b)
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
(8)
In paragraph 30—
(a)
in sub-paragraph (1) omit “to the First-tier Tribunal”; and
(b)
in sub-paragraph (3) for “First-tier Tribunal” substitute “tribunal”.
(9)
In paragraph 31 omit “to the First-tier Tribunal”.
(10)
In paragraph 32—
(a)
in sub-paragraph (3) for “the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”;
(b)
in sub-paragraph (4)—
(i)
for “First-tier Tribunal” substitute “tribunal”;
(ii)
in paragraphs (a) and (b) for “Tribunal”, substitute “tribunal”;
(iii)
in paragraph (b) for “Tribunal’s” substitute “tribunal’s”; and
(c)
“(5)
Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007 a decision of the tribunal on an appeal under this Part of this Schedule is final.”.
(11)
In paragraph 34(3) omit “to the First-tier Tribunal”.
(12)
In paragraph 45(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.
(13)
In paragraph 47 omit “to the First-tier Tribunal”.
(14)
In paragraph 48(3) and (4) for “, the First-tier Tribunal” substitute “that is notified to the tribunal, the tribunal”.
(15)
In paragraph 58—
(a)
in the definition of “the Taxes Acts” at the end of sub-paragraph (c) omit “and”;
(b)
in the definition of “taxpayer” after “(as appropriate)” insert “, and”;
(c)
““tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.”.
472.
Omit paragraph 14 of Schedule 40.
473.
(1)
Schedule 41 is amended as follows.
(2)
“18
(1)
An appeal shall be treated in the same way as an appeal against an assessment to the tax concerned (including by the application of any provision about bringing the appeal by notice to HMRC, about HMRC review of the decision or about determination of the appeal by the First-tier Tribunal or the Upper Tribunal).
(2)
Sub-paragraph (1) does not apply in respect of a matter expressly provided for by this Act.”.
(3)
In paragraph 19—
(a)
for “First-tier Tribunal”, in both places, substitute “tribunal”;
(b)
in sub-paragraph (3) for “Tribunal”, in each place, substitute “tribunal”; and
(c)
“(5)
In this paragraph, “tribunal” means the First-tier Tribunal or Upper Tribunal (as appropriate by virtue of paragraph 18(1)).”.
(4)
In paragraph 20(1) for “(on appeal) the First-tier Tribunal” substitute “(on an appeal notified to the tribunal) the tribunal”.
(5)
In paragraph 21 for “(on appeal) the First-tier Tribunal”, in each place, substitute “(on an appeal notified to the tribunal) the tribunal”.
Health and Social Care Act 2008
474.
(a)
in subsections (1) and (3) to (6) for “Tribunal”, in each place, substitute “First-tier Tribunal”; and
(b)
in subsection (7) omit the definition of “the Tribunal”.