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The Referrals to the Special Commissioners Regulations 2001

S.I. 2001/4024 · Made 12 December 2001

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

Made 12th December 2001

Laid before Parliament 19th December 2001

Coming into force 31st January 2002

The Lord Chancellor, in exercise of the powers conferred upon him by section 28ZC(1) to (3) and (7) of the Taxes Management Act 1970f1, with the consent of the Scottish Ministers, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1970 c. 9. Section 28ZC was inserted, together with sections 28ZA, 28ZB, 28ZD and 28ZE, by paragraph 6(1) of Schedule 29 to the Finance Act 2001 (c. 9).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Application of provisions of the Act with modifications
  4. 4Application of provisions of the Act with modifications
  5. Signature
  6. Explanatory note

1Citation and commencement

These Regulations may be cited as the Referrals to the Special Commissioners Regulations 2001 and shall come into force on 31st January 2002.

2Interpretation

In these Regulations—

  • “the Act” means the Taxes Management Act 1970;

  • “a referral to the Special Commissioners” means a referral to the Special Commissioners under—

    1. (a)

      section 28ZA of the Act, or

    2. (b)

      paragraph 31A of Schedule 18 to the Finance Act 1998f1.

3Application of provisions of the Act with modifications

(1)

Section 56A of the Act (appeals from the Special Commissioners)f1 applies in relation to a referral to the Special Commissioners with the following modifications.

(2)

For subsection (1) substitute—

“(1)

If, in the case of a referral to the Special Commissioners under section 28ZA of this Act or paragraph 31A of Schedule 18 to the Finance Act 1998, any party to the referral is dissatisfied in point of law with—

(a)

the decision of the Special Commissioners determining the question referred; or

(b)

a decision under regulation 19 of the Special Commissioners Regulationsf2 varying that decision or substituting for it a new decision,

he may appeal against that decision to the High Court.”.

(3)

In subsection (2)—

(a)

for “A party to any appeal in England and Wales” substitute “In the case of any referral in England and Wales, any person”;

(b)

in paragraph (a) for “appeal” substitute “referral”.

(4)

In subsection (3) for “in principle or a decision finally determining an appeal” substitute “determining a question referred”.

(5)

Subsections (8) and (9) shall be omitted.

(6)

After subsection (11) add—

“(12)

In this section, “party to a referral” means—

(a)

in the case of a referral under section 28ZA of this Act, the taxpayer or the officer of the Board; or

(b)

in the case of a referral under paragraph 31A of Schedule 18 to the Finance Act 1998, the company or the officer of the Board,

who gave notice of referral under that section or paragraph to the Special Commissioners.”.

4Application of provisions of the Act with modifications

(1)

Section 58 of the Act (proceedings in tax cases in Northern Ireland)f1 applies in relation to a referral to the Special Commissioners with the following modifications.

(2)

Subsection (2) shall be omitted.

(3)

In subsection (2B)—

(a)

for “The Taxes Acts” substitute “In their application to Northern Ireland, the Taxes Acts”;

(b)

for “appeal to the Special Commissioners constituting proceedings in Northern Ireland” substitute “referral to the Special Commissioners under section 28ZA of the Taxes Management Act 1970 or paragraph 31A of Schedule 18 to the Finance Act 1998”.

(4)

In subsection (2C) omit “on a case stated under regulation 22 of the General Commissioners Regulations or”.

(5)

Omit subsection (3).

Signature

Signed by authority of the Lord Chancellor

Rosie Winterton

Parliamentary Secretary

Lord Chancellor’s Department

5th December 2001

The Scottish Ministers consent to the making of these Regulations.

James R Wallace

A member of the Scottish Executive

12th December 2001

Explanatory note

(This Note is not part of the Regulations)

Sections 28ZA to 28ZE of the Taxes Management Act 1970 (inserted by paragraph 6(1) of Schedule 29 to the Finance Act 2001) provide for the subject-matter of an enquiry in progress under section 9A(1) or 12AC(1) of that Act to be referred to the Special Commissioners for their determination. Paragraphs 31A to 31D of Schedule 18 to the Finance Act 1998 (inserted by paragraph 7(1) of Schedule 29 to the Finance Act 2001) make similar provision in relation to an enquiry in progress into a company’s tax return.

In relation to such referrals to the Special Commissioners, these Regulations apply sections 56A and 58 of the Taxes Management Act 1970 with modifications so as to ensure that there are similar rights of appeal from the Special Commissioners in relation to a determination on a referral as there are in relation to the determination of an appeal.