Part 2 Appeals, Jurisdiction and Other Matters

1. 3Appeals to General Commissioners
2. 4Appeals to Special Commissioners
3. 5Appeals: election to bring an appeal before Special Commissioners
4. 6Questions to be determined by the relevant Lands Tribunal
5. 7Assigning Proceedings to General Commissioners
6. 8Assignment to General Commissioners: purchaser’s election for place of business or residence
7. 9Assignment to General Commissioners: purchaser’s election in linked transactions
8. 10Assignment to General Commissioners: purchaser’s election where one transaction and more than one division
9. 11Assignment to General Commissioners: further returns under section 81
10. 12Assignment to General Commissioners by agreement
11. 13Assigning proceedings commenced by the Inland Revenue to General Commissioners
12. 14Assignment to General Commissioners: Notice of election
13. 15Directions by the Board
14. 16Transfer of appeals where there is a right of election
15. 17Transfer of complex or lengthy appeals to Special Commissioners
16. 18Determinations of General Commissioners
17. 19Shares or securities valuations to be determined by Special Commissioners
18. 20Quorum of General Commissioners
19. 21Determinations of Commissioners
20. 22Assessments and self-assessments