Finance (Tax Appeals) Act 2015

40.

Consequential amendments to Parts 44 to 48 of Act of 1997

40. (1) Part 44 of the Act of 1997 is amended in section 1022—

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased person, and”,

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

“(2A) A person aggrieved by a notice given to that person under subsection (1) 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.”,

and

(c) in subsection (8)(a) by deleting “and the Appeal Commissioners”.

(2) Part 44A of the Act of 1997 is amended in section 1031G—

(a) by substituting the following for paragraphs (b) and (c) of subsection (2):

“(b) priority for the tax in bankruptcy or in the administration of the estate of a deceased individual, and”,

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

“(2A) A person aggrieved by a notice given to that person under subsection (1) 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.”,

and

(c) in subsection (8)(a) by deleting “and the Appeal Commissioners”.

(3) Part 45 of the Act of 1997 is amended—

(a) in section 1037—

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

“(2A) A resident person or a non-resident person aggrieved by an assessment made on that person under subsection (1) 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.”,

and

(ii) by deleting subsection (3),

and

(b) by substituting the following for section 1038—

“Merchanting profit

1038. (1) Where a non-resident person is chargeable to income tax in the name of any branch, manager, agent, factor or receiver in respect of any profits or gains arising from the sale of goods or produce manufactured or produced outside the State by the non-resident person, the person in whose name the non-resident person is so chargeable may, if that person thinks fit, apply to the inspector to have the assessment to income tax in respect of those profits or gains made or amended, as the case may be, on the basis of the profits or gains that might reasonably be expected to have been earned or made by—

(a) a merchant, or

(b) where the goods are retailed by or on behalf of the manufacturer or producer, a retailer of the goods sold,

who had bought direct from the manufacturer or producer and, on proving the amount of the profits or gains on that basis to the satisfaction of the inspector, the inspector shall make or amend the assessment accordingly.

(2) A resident person or a non-resident person aggrieved by an assessment or an amended assessment made on that person under subsection (1) may appeal the assessment or 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.”.

(4) Part 47 of the Act of 1997 is amended in section 1066 by substituting “the Acts (within the meaning of section 1077A)” for “the Tax Acts”.

(5) Part 48 of the Act of 1997 is amended in section 1094 by substituting the following for subsection (7):

“(7) (a) Subject to paragraph (b), a person aggrieved by a decision made in respect of that person to refuse an application for, or to rescind, as the case may be, a tax clearance certificate 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.

(b) No appeal lies under this subsection—

(i) in relation to any amount of tax or interest due under the Acts, or

(ii) until such time as any amount under the Acts that is due to be remitted or paid, and that is not in dispute, is remitted or paid.”.