Finance (Tax Appeals) Act 2015

39.

Consequential amendments to Parts 34 to 43 of Act of 1997

39. (1) Part 34 of the Act of 1997 is amended by substituting the following for section 824:

“Appeals

824. An individual aggrieved by a decision of an authorised officer on any question arising under the provisions of this Part that require that individual to satisfy the officer on such a question may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 2 months after the date of the notice of that decision.”.

(2) Part 35 of the Act of 1997 is amended—

(a) in section 829(3)(a) by deleting “including the provisions relating to the rehearing of an appeal and to the statement of a case for the opinion of the High Court on a point of law,”, and

(b) in section 830—

(i) in subsection (3) by deleting “it is shown to the satisfaction of the Revenue Commissioners that”, and

(ii) by substituting the following for subsection (7):

“(7) Any claim for relief under this section shall be made in writing to the inspector not later than 6 years from the end of the accounting period to which it relates.

(8) An investing company aggrieved by a decision of the inspector in relation to a claim for relief by that company under subsection (7) may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(3) Part 36 of the Act of 1997 is amended—

(a) in section 838(4)(d)(i) by substituting the following for the definition of “the appropriate amount in respect of the interest”:

“ ‘the appropriate amount in respect of the interest’ means the appropriate amount in respect of the interest which would be determined in accordance with Schedule 21 if the designated broker were the first buyer and carried on a trade to which section 749(1) applies;”,

and

(b) in section 840(6) by deleting paragraph (c).

(4) Part 37 of the Act of 1997 is amended—

(a) by deleting section 850,

(b) in section 856—

(i) in subsection (1) by deleting “Income”, and

(ii) by deleting subsection (3),

(c) in section 860 by deleting subsection (2),

(d) in section 864—

(i) in subsection (1) by substituting the following for subparagraph (ii) of paragraph (c) and all the words in that subsection appearing after that subparagraph down to and including “specifically provided,”:

“(ii) all matters and questions relating to any relief so measured,

in relation to which a right of appeal from a decision is, otherwise than by subsection (1A), not specifically provided,”,

and

(ii) by inserting the following after subsection (1):

“(1A) Any person aggrieved by a determination under subsection (1) on any claim, matter or question referred to in that subsection may, subject to Chapter 6 of Part 41A, appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

(e) in section 865(7) by substituting “the person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for “the provisions of section 949 shall apply to such decision as if it were a determination made on a matter referred to in section 864”, and

(f) in section 869 by deleting subsection (4).

(5) Part 38 of the Act of 1997 is amended—

(a) in section 897—

(i) by substituting the following for paragraph (c) of subsection (6):

“(c) where the inspector is dissatisfied with any such apportionment of expenses, he or she may, for the purposes of assessment, apportion the expenses, but an employer who is aggrieved by the apportionment of the inspector may appeal that apportionment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that apportionment.”,

and

(ii) by deleting subsection (7),

and

(b) in section 917G by substituting the following for subsections (7), (8) and (9):

“(7) A person aggrieved by a decision to refuse a grant of an approval (to that person) or to withdraw the grant of an approval (to that person), as the case may be, may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(6) Part 39 of the Act of 1997 is amended in section 927 (in so far as that section continues to apply by virtue of section 129(5) of the Finance Act 2012)—

(a) in subsection (2) by deleting “, Part 40” and “, subject to any appeal against the assessment”, and

(b) by inserting the following after subsection (2):

“(3) A person aggrieved by an assessment made on the person under this section may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.”.

(7) Part 41A of the Act of 1997 is amended—

(a) in section 959A—

(i) in the definition of “Acts” by inserting the following after paragraph (c):

“(ca) Part 18A,”,

(ii) by deleting the definition of “appeal”, and

(iii) by substituting the following for the definition of “determination of the appeal”:

“ ‘determination of the appeal’ means a determination made by the Appeal Commissioners in accordance with section 949AK, and includes the withdrawal, settlement, refusal or dismissal of an appeal under section 949G;”,

(b) in section 959F by substituting the following for subsection (4):

“(4) A person aggrieved by a decision of the Revenue Commissioners to not grant (to that person) relief under this section may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision and such an appeal shall be treated as an appeal against an assessment for the purpose of section 949AK.”,

(c) in section 959P by substituting the following for subsection (8):

“(8) A person aggrieved by a Revenue officer’s decision that the person’s expression of doubt is not genuine may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”,

(d) in section 959Z by deleting subsections (5) to (8),

(e) in section 959AA(2) by substituting the following for paragraph (b):

“(b) to give effect to—

(i) a determination of an appeal against an assessment,

(ii) a determination of an appeal, other than one made against an assessment, that affects the amount of tax charged by the assessment, or

(iii) an agreement within the meaning of section 949V.”,

(f) in section 959AE by inserting the following after subsection (4):

“(5) After an assessment has been made, it shall not be amended unless such amendment is authorised by the Acts.”,

(g) by substituting the following for section 959AF:

“Appeals in relation to assessments

959AF. (1) A person aggrieved by an assessment or an amended assessment, as the case may be, made on that person may appeal the assessment or the amended assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(2) Where a person is aggrieved by the making of an assessment or the amendment of an assessment (being an assessment made on that person) on the grounds that the person considers that the person who made the assessment or who amended the assessment was precluded from so doing—

(a) in the case of a chargeable person, by reason of section 959AA, 959AC or 959AD, or

(b) in the case of a person other than a chargeable person, by reason of section 959AB or 959AD,

those grounds may be stated in the notice of appeal for the purpose of section 949I(2)(d).

(3) In default of an appeal, in accordance with section 949I, being made by a person to whom a notice of assessment has been given, the assessment made on the person shall be final and conclusive.”,

(h) by deleting subsection (2) of section 959AH,

(i) by substituting the following for section 959AJ:

“Appeals against time limits for making enquiries and taking actions

959AJ. (1) This subsection applies where—

(a) a chargeable person is aggrieved by an enquiry made or an action taken by a Revenue officer under section 959Z for a chargeable period, after the expiry of the period referred to in subsection (3) of that section in respect of the chargeable period, on the grounds that the chargeable person considers that the Revenue officer is precluded from making the enquiry or taking the action by reason of that subsection, and

(b) an assessment has not been made or amended, as the case may be, in respect of the chargeable period on foot of the officer’s enquiry or action.

(2) Where subsection (1) applies, the chargeable person may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date on which the officer makes that enquiry or takes that action.

(3) Where paragraph (a) of subsection (1) applies and an assessment has been made or amended, as the case may be, for the chargeable period referred to in that subsection on foot of a Revenue officer’s enquiry or action, a chargeable person may appeal to the Appeal Commissioners under and in accordance with section 959AF(2).

(4) Where a chargeable person appeals to the Appeal Commissioners under subsection (2) —

(a) any requirement that there be taken, by the chargeable person (pursuant to the officer’s enquiry or action) any action, shall be suspended, and

(b) no further action proposed to be taken by a Revenue officer (pursuant to the officer’s enquiry or action) shall be taken,

pending the determination of the Appeal Commissioners on that officer’s right to make the enquiry or take the action.

(5) Where, as a result of an appeal to the Appeal Commissioners under subsection (2), the Appeal Commissioners determine that a Revenue officer—

(a) was precluded from making the enquiry or taking the action by reason of section 959Z(3), the chargeable person shall not be required to take any action pursuant to the officer’s enquiry or action and the officer shall be prohibited from pursuing his or her enquiry or action, or

(b) was not precluded from making the enquiry or taking the action by reason of section 959Z(3), the officer may continue with his or her enquiry.”,

and

(j) by substituting the following for section 959AK:

“Appeals against amended assessments and provisions concerning preliminary matters

959AK. (1) Subject to the other provisions of this Chapter, where an assessment is amended (not being an amendment made by reason of the determination of an appeal), the person assessed may appeal against the assessment as so amended in all respects as if it were an assessment made on the date of the amendment and the notice of the assessment as so amended were a notice of the assessment, except that the person shall have no further right of appeal, in relation to matters other than additions to, deletions from, or alterations in the assessment, made by reason of the amendment, than the person would have had if the assessment had not been amended.

(2) This subsection applies where a Revenue officer makes an assessment to give effect to a determination by the Appeal Commissioners of an appeal against a matter (in this section referred to as a ‘preliminary matter’), not being an appeal against an assessment.

(3) Where subsection (2) applies, no further right of appeal shall lie against the preliminary matter by means of an appeal against the assessment.

(4) Subsection (3) shall not operate to preclude an appeal against the assessment where the person in relation to whom the assessment was made has grounds for the appeal other than grounds that relate solely to the preliminary matter.

(5) For the purposes of subsections (3) and (4), the reference in subsection (2) to a determination by the Appeal Commissioners shall be construed as including a reference to—

(a) a determination of an appeal by a court, and

(b) any of the means referred to in section 949G by which an appeal may be concluded.”.

(8) Part 42 of the Act of 1997 is amended—

(a) in section 960Q by substituting the following for subsection (4):

“(4) (a) Subject to paragraph (b), a person aggrieved by a determination made by a Revenue officer under subsection (2)(a) in respect of that person may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.

(b) Where a Revenue officer includes an amount of money determined under subsection (2)(a) in an assessment made on a person and the person appeals the determination under paragraph (a), no appeal shall lie against the assessment unless that person has grounds for appeal other than that determination.”,

(b) in section 960S by substituting the following for subsection (5):

“(5) A person aggrieved by a notice served on that person in accordance with subsection (3) may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”,

(c) in section 988 by substituting the following for paragraph (a) of subsection (2):

“(a) the person, if claiming to be not liable to send the notification referred to in subsection (1), may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of the notice and the determination of the Appeal Commissioners on the claim shall be final and conclusive;”,

(d) in section 989 by substituting the following for paragraph (a) of subsection (3):

“(a) the person, if claiming to be not liable to remit any tax for the income tax month to which the notice relates, may appeal to the Appeal Commissioners, in accordance with section 949I, within the period of 14 days after the date of that notice and the determination of the Appeal Commissioners on the claim shall be final and conclusive;”,

(e) in section 990 by substituting the following for paragraph (a) of subsection (2):

“(a) an employer aggrieved by a notice served under this section on that employer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice;”,

(f) by deleting section 992,

(g) in section 997A by substituting the following for subsection (8):

“(8) A person aggrieved by a decision of the Revenue Commissioners in relation to a claim by that person for credit for tax deducted from emoluments, in so far as the decision was made by reference to any provision of this section, may appeal that decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”,

and

(h) in sections 1004 and 1005 by substituting the following for subsection (5):

“(5) A person aggrieved by a decision of the Revenue Commissioners made under subsection (3) in respect of that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that decision.”.

(9) Part 43 of the Act of 1997 is amended in section 1012—

(a) by substituting the following for subsection (1):

“(1) (a) The inspector may give notice of a determination made by him or her under section 1008(3) or 1010(6) to the partnership concerned by giving notice in writing to the precedent partner for the time being of the partnership.

(b) A partner (in the partnership concerned) aggrieved by a determination (made under a foregoing provision in respect of that partnership) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

and

(b) in subsection (2) by substituting “with the Appeal Commissioners on an appeal” for “on the hearing or on the rehearing of an appeal”.