Regulation 6 Determinations
Where it appears to the Board that there is an amount equal to a shortfall payable to the Board and that it has not been paid or fully paid, the Board may determine to the best of their judgment the amount so unpaid; and such determination shall be subject to the provisions of Parts IV, V and VI of the Taxes Management Act 1970f1 as if it were an assessment and as if the amount determined were income tax charged on the scheme employer, and those Parts of that Act shall, subject to these Regulations, apply accordingly with any necessary modifications.
An appeal against such a determination may be brought before either—
the General Commissioners for the division where the trade, profession or vocation of the scheme employer is carried on or in which the head office or principal place of business of the scheme employer is situated, or
the Special Commissioners.
Annotations
Footnotes
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1970 c. 9; relevant amendments were made to section 29 by the Finance Act 1971 (c. 68), sections 37 and 38 and Schedule 14, Part II, and by the Finance (No. 2) Act 1975 (c. 45), section 44(5); to section 31 by the Finance Act 1984 (c. 43), section 127 and Schedule 22, paragraph 3(1); to section 45 by the Finance Act 1984, section 127 and Schedule 22, paragraph 2, and by section 128(6), and Schedule 23, Part XIII; to section 48 by the Finance (No. 2) Act 1975, section 45(4); to section 50 by the Finance (No. 2) Act 1975, section 67(2); to section 53 by the Finance Act 1972 (c. 41), section 129(1); to section 56 by the Finance (No. 2) Act 1975, section 45(3), and by the Finance Act 1984, section 127 and Schedule 22, paragraph 6. Section 56A was inserted by the Finance Act 1984, section 127 and Schedule 22, paragraph 7; and section 57B by the Finance Act 1984, section 127 and Schedule 22, paragraph 4. Relevant amendments were made to sections 58 and 59 by the Judicature (Northern Ireland) Act 1978 (c. 23), section 122 and Schedule 5; to section 65 by the Finance Act 1984, section 57(1); to section 66 by the County Courts Act 1984 (c. 28), section 148(1) and Schedule 2, paragraph 36 by S.I. 1980/397 (N.I. 3), article 68(2) and Schedule 1, Part II; and to section 67 by the Finance Act 1976 (c. 40), section 58(1) and Schedule 15, Part III.