{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-46D",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-46D.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/46D",
  "kind": "section",
  "number": "46D",
  "heading": "Questions to be determined by the relevant tribunal.",
  "text": "(1) In so far as the question in dispute on an appeal to which this section applies—\n(a) is a question of the value of any land or of a lease of land, and\n(b) arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act,\nthe question shall be determined by the relevant tribunal.\n(2) This section applies to—\n(a) an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998;\n(aa) an appeal against an amendment of a return under paragraph 34 of Schedule 18 to the Finance Act 1998;\n(b) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;\n(c) an appeal against an amendment of a partnership return under section 30B(1) of this Act;\n(d) an appeal against an assessment to tax which is not a self-assessment;\n(e) an appeal against a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;\n(f) an appeal against a decision contained in a closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.\n(3) In this section “the relevant tribunal” means—\n(a) in relation to land in England and Wales, the Upper Tribunal;\n(b) in relation to land in Scotland, the Lands Tribunal for Scotland;\n(c) in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 46B, 46C, 46D substituted for s. 47 (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 7"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 46D(1) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 96(b) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 46D(2)(a)(aa)(b)(c) substituted for s. 46D(2)(a)-(c) (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in s. 46D(2)(aa) substituted (1.4.2010) by Finance Act 2008 (c. 9), s. 119(12)(a)(iii)(13); S.I. 2009/405, art. 2"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 46D(2)(e) substituted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 46D(2)(f) inserted (with effect in accordance with s. 88(3) of the amending Act) by Finance Act 2001 (c. 9), Sch. 29 para. 29(4)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in s. 46D(3) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 96(b) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 46D(3)(a) substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 96(c) (with Sch. 5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 46D heading substituted (1.6.2009) by The Transfer of Tribunal Functions (Lands Tribunal and Miscellaneous Amendments) Order 2009 (S.I. 2009/1307), art. 1, Sch. 1 para. 96(a) (with Sch. 5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/46D",
    "retrieved_at": "2026-10-29T10:51:31.747484+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}