# Taxes Management Act 1970, Section 46D: Questions to be determined by the relevant tribunal.

Extent: E+W+S+N.I.

(1) In so far as the question in dispute on an appeal to which this section applies—
(a) is a question of the value of any land or of a lease of land, and
(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,
the question shall be determined by the relevant tribunal.
(2) This section applies to—
(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;
(aa) an appeal against an amendment of a return under paragraph 34 of Schedule 18 to the Finance Act 1998;
(b) an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;
(c) an appeal against an amendment of a partnership return under section 30B(1) of this Act;
(d) an appeal against an assessment to tax which is not a self-assessment;
(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;
(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.
(3) In this section “the relevant tribunal” means—
(a) in relation to land in England and Wales, the Upper Tribunal;
(b) in relation to land in Scotland, the Lands Tribunal for Scotland;
(c) in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/46D (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-46D
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.