Finance (Tax Appeals) Act 2015

26.

Application of section 933(7) of Act of 1997 to existing appeal

26. (1) In this section references to section 933 are references to section 933 of the Act of 1997.

(2) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the following is the case—

(a) the person has not appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, and

(b) the period specified in the appropriate provision for the person’s doing so has not expired on or before the commencement date,

then section 933(7)(c) or (f), as appropriate, shall continue to apply, after the commencement date, to the appeal but only for so much of the foregoing period as remains unexpired and, if the person appeals against the refusal in accordance with the appropriate provision, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal.

(3) Where, before the commencement date, an application by a person under subsection (7)(a) or (d) of section 933 has been refused under subsection (7)(b) or (e), as the case may be, of that section and the person has appealed against the refusal in accordance with section 933(7)(c) or (f), as appropriate, then, unless before the commencement date, the matter has been determined by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate, the matter of whether the Appeal Commissioners shall allow the application or not shall be treated as a decision by them as to whether to allow a late appeal under section 949O (inserted by section 34 ) of the Act of 1997 and that section shall apply accordingly to the appeal.

(4) Where, before the commencement date, either—

(a) an application by a person under subsection (7)(a) or (d) of section 933 has not been refused under subsection (7)(b) or (e), as the case may be, of that section, or

(b) such an application is allowed by the Appeal Commissioners under section 933(7)(c) or (f), as appropriate,

then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34 , of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34 , of that Act.