Paragraph
The Special Commissioners shall thereupon hear and determine the appeal in like manner as in the case of an appeal to them against an assessment . . . F1:
Provided that neither the appellant nor the Commissioners of Inland Revenue shall be entitled to require a case to be stated for the opinion of the High Court otherwise than on a point of law arising in connection with the computation of profits or the computation of capital.
Annotations
Textual amendments
- F1
Words repealed (with savings) by Income Tax Management Act 1964 (c. 37), s. 17(4)(5), Sch. 6
Notes on Schedule FIFTH
Modifications
- C1
Schedule 5 extended by Finance Act 1952 (c. 33), s. 63(2)
- C2
Schedule 5 modified by Finance Act 1961 (c. 36), s. 32(4)
- C3
The text of ss. 34, 35, 36, 38, 46, 47, 48, 50, 51, 58, 59, Schs. 5, 6, 8 is in the form in which it was originally enacted: it was not reproduced in Statutes in Force and, save as indicated, does not reflect any amendments or repeals which may have been made prior to 1.2.1991 (The original text has main provisions in brackets and does not have a paragraph (3))