Finance (Tax Appeals) Act 2015

27.

Existing appeals: transition from procedures under Part 40 to those under Part 40A

27. (1) In this section “steps” includes steps to be taken by the appellant or other persons (including the Appeal Commissioners and a court) and, in the case of the Appeal Commissioners or a court, includes the hearing of an appeal, but neither this subsection nor subsection (2) prejudices the operation of section 25(2) and (3).

(2) Without prejudice to subsections (3) to (5), if, before the commencement date, one or more steps under Part 40 in relation to an existing appeal remain to be taken, then on and from the commencement date—

(a) no such steps shall be taken under Part 40, and

(b) the steps under Part 40A analogous to those steps shall be taken,

and the provisions of Part 40A relevant to the taking of those steps shall apply accordingly.

(3) Notwithstanding subsection (2), Chapters 1 and 3 of Part 40A shall apply to an existing appeal.

(4) Notwithstanding subsection (2), where, in relation to an existing appeal—

(a) a hearing has commenced but is not completed before the commencement date,

(b) a hearing has been completed but the Appeal Commissioners have not made a determination before that date, or

(c) the Appeal Commissioners have made a determination but the period specified in subsection (1) of section 942 of the Act of 1997 for the appellant to give the notice referred to in that subsection has not expired before that date,

sections 942 and 943 of the Act of 1997 shall continue to apply to the appeal.

(5) For the avoidance of doubt, where a hearing has not commenced in respect of an existing appeal before the commencement date, section 942 of the Act of 1997 shall not apply to the appeal.