Legalize / United Kingdom / Statutory-Instrument

The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Type Statutory-Instrument

Publication 2009-01-18

Last updated 2020-12-31

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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articles 6

Reform history JSON API

(4) In subsection (3B)—

(a) in paragraph (a) for “to appear and be heard by the Special Commissioners, or to make representations to them in writing” substitute “to be a party to any proceedings”;

(b) in paragraph (b) for “Special Commissioners” substitute “tribunal”; and

156

(1) Section 783(9) (leased assets: supplemental) is amended as follows.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Omit paragraphs (a), (b) and (c) and the words following paragraph (c).

157

In section 832 (Interpretation of the Corporation Tax Acts etc) after the definition of “trade” insert—

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal

158

Insofar as paragraph 5 of Schedule 9 (approved share option schemes etc)[^f00094] continues to apply it is to have effect as if—

(a) after “may” there were inserted “appeal”; and

(b) from “, require the matter” to the end of the paragraph were omitted.

159

In paragraph 21(3) of Schedule 15 (certification of qualifying policies) omit “to the General Commissioners or, if he so elects, to the Special Commissioners”.

160

In paragraph 7 of Schedule 17 (dual resident investment companies) omit “to the Special Commissioners”.

161

(1) Schedule 27 (distributing funds) is amended as follows.

(2) In paragraph 16(1) omit “to the Special Commissioners”.

(3) In paragraph 16(2) for “Special Commissioners” substitute “tribunal”.

(4) In paragraph 19—

(a) in sub-paragraph (1) for “In any case” substitute “This paragraph applies”;

(b) for the words after sub-paragraph (1)(b) substitute—

(1A) Any person who has been assessed to tax and considers that, if the offshore fund were to be certified as a distributing fund in respect of the accounting period in question, he would be overcharged to tax by the assessment may— (a) first apply in writing to HMRC within 30 days of the date of the issue of the notice of assessment for a determination by them of the amount of tax the payment of which should be postponed pending the determination of the question whether the fund should be so certified; (b) where such a determination is not agreed, refer the application for postponement to the tribunal within 30 days from the date of the document notifying HMRC’s decision on the amount to be postponed.

; and

(i) for “A notice of ” substitute “An”; and

(ii) for “(1)” substitute “(1A)”.

(5) In paragraph 20 for “Special Commissioners” substitute “tribunal”.

162

(1) Paragraph 12 of Schedule 28AA (provision not at arm’s length)[^f00095] is amended as follows.

(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3) Omit sub-paragraph (3).

(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Finance Act 1988

163

The Finance Act 1988[^f00096] is amended as follows.

164

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

165

Omit sections 133 to 135.

Finance Act 1989

166

The Finance Act 1989[^f00097] is amended as follows.

167

In section 182 (disclosure of information)[^f00098]—

(a) in subsection (2)(b) for “any tribunal mentioned in subsection (3) below” substitute “the First-tier Tribunal or Upper Tribunal”;

(b) in subsection (2ZA)(b), for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”;

(c) in subsection (2ZB)(b) for “General Commissioners or the Special Commissioners” substitute “First-tier Tribunal or an appeal tribunal constituted under Chapter 1 of Part 2 of the Social Security (Northern Ireland) Order 1998”;

(d) in subsection (2A)(a)(ii) for “General Commissioners or the Special Commissioners” substitute “the First-tier Tribunal or Upper Tribunal”; and

(e) omit subsection (3).

Courts and Legal Services Act 1990

168

In Schedule 11 to the Courts and Legal Services Act 1990[^f00099] (judges etc barred from legal practice) omit the entries for—

(a) President of Value Added Tax Tribunals or chairman of such a tribunal appointed under Schedule 8 to the Value Added Tax Act 1983; and

(b) Special Commissioner appointed under section 4 of the Taxes Management Act 1970.

169

(1) The Social Security Contributions and Benefits Act 1992[^f00100] is amended as follows.

(2) Paragraph 3B of Schedule 1 (Supplementary provisions etc)[^f00101] is amended as follows.

(3) In sub-paragraph (8) omit “to the Special Commissioners”.

(4) In sub-paragraph (9)—

(a) for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and

(b) in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.

(5) For sub-paragraph (14) substitute—

(14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.

170

The Social Security Administration Act 1992[^f00102] is amended as follows.

171

(1) Section 121D (appeals in relation to personal liability notices)[^f00103] is amended as follows.

(2) In subsection (2) omit “to the Special Commissioners”.

(3) In subsection (5)—

(a) for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”; and

(b) for “Special Commissioners see” substitute “tribunal sees”.

(4) In subsection (6) for the definition of “the Special Commissioners” substitute—

“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;

172

(1) Paragraph 2 of Schedule 3A (health in pregnancy grant: civil penalty for fraud, etc)[^f00104] is amended as follows.

(2) In sub-paragraphs (1) and (2) for “an appeal tribunal” substitute “the First-tier Tribunal”.

(3) For sub-paragraph (3) substitute—

(3) An appeal lies to the Upper Tribunal otherwise than on a point of law from a decision of the First-tier Tribunal under sub-paragraph (2) (unless the decision is set aside under section 9 of the Tribunals, Courts and Enforcement Act 2007). (3A) For an appeal on a point of law, see section 11 of that Act. (3B) An appeal may be brought under sub-paragraph (3) only if, on an application made by the person concerned, the First-tier Tribunal or the Upper Tribunal has given its permission for the appeal to be brought.

(4) In sub-paragraph (4)—

(a) for “a Commissioner” substitute “the Upper Tribunal”; and

(b) for “an appeal tribunal” substitute “the First-tier Tribunal”.

(5) Omit sub-paragraph (5).

(6) In sub-paragraph (6) for “that Act” substitute “the Social Security Act 1998”.

173

The Social Security Contributions and Benefits (Northern Ireland) Act 1992[^f00105] is amended as follows.

174

(1) Paragraph 3B[^f00106] of Schedule 1 (prohibition on deduction or recovery of class I contributions) is amended as follows.

(2) In sub-paragraph (8) omit “to the Special Commissioners”.

(3) In sub-paragraph (9)—

(a) for “the Special Commissioners may” substitute “that is notified to the tribunal, the tribunal may”; and

(b) in paragraph (b) for “Special Commissioners think” substitute “tribunal thinks”.

(4) For sub-paragraph (14) substitute—

(14) In this paragraph “tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal;

175

The Social Security Administration (Northern Ireland) Act 1992[^f00107] is amended as follows.

176

(1) Section 115C[^f00108] is amended as follows.

(2) In subsection (2) omit “to the Special Commissioners”.

(3) In subsection (5)—

(a) for “the Special Commissioners shall” substitute “and is notified to the tribunal, the tribunal shall”;

(b) for “Special Commissioners see” substitute “tribunal sees”.

(4) In subsection (6) for the definition of “the Special Commissioners” substitute—

“tribunal” means the First-tier Tribunal or, where determined under Tribunal Procedure Rules, the Upper Tribunal.

Taxation of Chargeable Gains Act 1992

177

The Taxation of Chargeable Gains Act 1992[^f00109] is amended as follows.

178

In section 13 (attribution of gains to members of non-resident companies) omit subsection (15).

179

In section 138 (procedure for clearance in advance)—

(a) for subsection (4) for “Special Commissioners”, in both places, substitute “tribunal”; and

(b) for subsection (5) for “the Special Commissioners” and for “Commissioners” substitute “the tribunal”.

180

In section 211ZA(9) (transfers of business: transfer of unused losses)[^f00110] for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee (or the one of the transferees concerned) shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.

181

In section 213(8) (spreading of gains and losses under section 212) for “by the Special Commissioners who shall determine the question in the same manner as they determine appeals; but both the transferor and the transferee shall be entitled to appear and be heard or to make representations in writing” substitute “in the same manner as an appeal, and both the transferor and the transferee shall be entitled to be a party to any proceedings”.

182

In section 261B(4)(a) (treating trade loss etc as CGT loss)[^f00111] for “Commissioners” substitute “tribunal”.

183

In section 261C(3)(a) (meaning of the maximum amount for purposes of section 261B) for “Commissioners” substitute “tribunal”.

184

In section 288(1) (interpretation) after the definition of “trading stock” insert—

“the tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

Finance (No 2) Act 1992

185

The Finance (No 2) Act 1992[^f00112] is amended as follows.

186

Omit—

(a) the heading “General and Special Commissioners” before section 75;

(b) sections 75 and 76; and

187

(1) Paragraph 8 of Schedule 17 is amended as follows.

(2) In sub-paragraph (2)—

(a) after “the successor companies concerned” insert “as if it were an appeal, and each of the successor companies shall be entitled to be a party to any proceedings”; and

(b) omit paragraphs (a), (b) and (c).

(3) Omit sub-paragraph (3).

Tribunals and Inquiries Act 1992

188

In Schedule 1 to the Tribunals and Inquiries Act 1992[^f00113] (tribunals to which this Act applies)—

(a) in Part 1 (tribunals – general) omit the entries at—

(i) paragraph 39 relating to revenue (including “Revenue” in the first column); and

(ii) paragraph 44 relating to VAT and Duties (including “VAT and Duties” in the first column); and

(b) in Part 2 (Scottish tribunals) omit the entries at—

(i) paragraph 60 relating to revenue (including “Revenue” in the first column); and

(ii) paragraph 63 relating to VAT and Duties (including “VAT and Duties” in the first column).

Judicial Pensions and Retirement Act 1993

189

The Judicial Pensions and Retirement Act 1993[^f00114] is amended as follows.

190

In Part 2 of Schedule 1 (offices which may be qualifying judicial offices) omit the entries relating to—

(a) President or Vice-President of Value Added Tax Tribunals;

(b) Chairman of value added tax tribunals; and

(c) Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970.

191

In Schedule 5 (retirement provisions: relevant offices) omit the entries relating to—

(a) President of Value Added Tax Tribunals;

(b) Chairman of value added tax tribunals;

(c) Commissioner for the special purposes of the Income Tax Acts appointed under section 4 of the Taxes Management Act 1970;

(d) Deputy Special Commissioner appointed under section 4A of the Taxes Management Act 1970;

(e) Commissioner for the general purposes of the income tax appointed under section 2 of the Taxes Management Act 1970; and

(f) Chairman or other member of the tribunal constituted by section 706 of the Income and Corporation Taxes Act 1988.

Finance Act 1993

192

The Finance Act 1993[^f00115] is amended as follows.

193

(1) Section 187 (returns and information) is amended as follows.

(2) In subsection (5)—

(a) for “a Special Commissioner gives his consent” substitute “the tribunal consents”; and

(b) for “Special Commissioner” substitute “tribunal”.

(3) In subsection (6) for “Special Commissioners who” substitute “tribunal which”.

194

(1) Schedule 20A (PRT: elections for oil fields to become non-taxable)[^f00116] is amended as follows.

(2) Omit paragraph 11(2).

(3) After paragraph 11(2) insert—

(3) The provisions of paragraphs 14A to 14I of Schedule 2 to OTA 1975[^f00117] shall apply in relation to an appeal under paragraphs 9 or 10 above as they apply in relation to an appeal against an assessment or determination made under that Act, subject to any necessary modifications.

(4) In paragraph 12 in the entry for “Commissioners” omit “(except in the expression “Special Commissioners”)”.

195

(1) Schedule 21 (oil taxation: supplementary provisions about information) is amended as follows.

(2) In paragraph 3(2)—

(a) for “a Special Commissioner” substitute “the tribunal”; and

(b) for “Commissioner” substitute “tribunal”.

(3) In paragraph 6—

(a) in sub-paragraph (2) for “a Special Commissioner for, and obtained, his approval” substitute “the tribunal and obtained approval”; and

(b) in sub-paragraph (3) for “Commissioner” substitute “tribunal”.

Finance Act 1994

196

The Finance Act 1994[^f00118] is amended as follows.

197

(1) Section 7 (VAT and duties tribunals) is amended as follows.

(2) For the heading (and for the cross-heading preceding section 7) and section 7[^f00119] substitute—

(7) In the following provisions of this Chapter references to an appeal tribunal are references to the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

198

Before section 14 insert—

(13A) (1) This section applies for the purposes of the following provisions of this Chapter. (2) A reference to a relevant decision is a reference to any of the following decisions— (a) any decision by HMRC, in relation to any customs duty or to any agricultural levy of the European Union, as to— (i) whether or not, and at what time, anything is charged in any case with any such duty or levy; (ii) the rate at which any such duty or levy is charged in any case, or the amount charged; (iii) the person liable in any case to pay any amount charged, or the amount of his liability; or (iv) whether or not any person is entitled in any case to relief or to any repayment, remission or drawback of any such duty or levy, or the amount of the relief, repayment, remission or drawback to which any person is entitled; (b) so much of any decision by HMRC that a person is liable to any duty of excise, or as to the amount of his liability, as is contained in any assessment under section 12 above; (c) any decision by HMRC to assess any person to excise duty under section 12A(2) above, section 61, 94, 96 or 167 of the Management Act, section 8, 10, 11 or 36G of the Alcoholic Liquor Duties Act 1979, section 10, 13, 13ZB, 13AB, 13AD, 14, 14F, 23 or 24 of the Hydrocarbon Oil Duties Act 1979,section 8 of the Tobacco Products Duty Act 1979, section 2 of the Finance (No 2) Act 1992 or as to the amount of duty to which a person is to be assessed under any of those provisions; (d) any decision by HMRC on a claim under section 137A of the Management Act for repayment of excise duty; (e) any decision by HMRC as to whether or not any person is entitled to any drawback of excise duty by virtue of regulations under section 2 of the Finance (No 2) Act 1992, or the amount of the drawback to which any person is so entitled; (f) any decision by HMRC as to whether or not any person is entitled to any repayment or credit by virtue of regulations under paragraph 4(2)(h) of Schedule 2A to the Alcoholic Liquor Duties Act 1979 (duty stamps), or the amount of the repayment or credit to which any person is so entitled; (g) any decision by HMRC made by virtue of regulations under paragraph 4(2)(i) of that Schedule that some or all of a payment made, or security provided, is forfeit, or the amount which is so forfeit; (h) so much of any decision by HMRC that a person is liable to any penalty under any of the provisions of this Chapter, or as to the amount of his liability, as is contained in any assessment under section 13 above; (i) any decision as to whether or not— (i) an amount due in respect of customs duty or agricultural levy, or (ii) any repayment by HMRC of an amount paid by way of customs duty or agricultural levy, is to carry interest, or as to the rate at which, or period for which, any such amount is to carry interest; (j) any decision by HMRC which is of a description specified in Schedule 5 to this Act, except for any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored.

199

(1) Section 14 (requirement for review of a decision)[^f00120] is amended as follows.

(2) For the title substitute “Requirement for review of decision under section 152(b) of the Management Act etc”.

(3) In subsection (1)—

(a) after “following decisions” insert “by HMRC”, and

(b) for paragraphs (a) to (d) substitute—

(a) any decision under section 152(b) of the Management Act as to whether or not anything forfeited or seized under the customs and excise Acts is to be restored to any person or as to the conditions subject to which any such thing is so restored; (b) any relevant decision which is linked by its subject matter to such a decision under section 152(b) of the Management Act.

(4) After subsection (2) insert—

(2A) But in the case of a relevant decision that falls within subsection (1)(b), a person may require HMRC to review the decision under this section only if HMRC are also required to review the decision within subsection (1)(a) to which it is linked.

(5) Omit subsections (6) and (7).

200

After section 14 insert—

(14A) (1) This section applies if— (a) a person may, under section 14(2), require HMRC to review a decision, and (b) the person gives notice requiring such a review after the end of the 45 day period mentioned in section 14(3). (2) HMRC are required to carry out a review of the decision in either of the following cases. (3) The first case is where HMRC are satisfied that— (a) there was a reasonable excuse for not giving notice requiring a review before the end of that 45 day period, and (b) the notice given after the end of that period was given without unreasonable delay after that excuse ceased. (4) The second case is where— (a) HMRC are not satisfied as mentioned in subsection (3), and (b) the appeal tribunal, on application made by the person, orders HMRC to carry out a review. (5) A person may require HMRC to review a decision falling within section 14(1)(b) only if HMRC are also required to review the decision within section 14(1)(a) to which it is linked. (6) Section 14(5) applies to notices given under this section as it applies to notices given under section 14.

201

(1) Section 15 (review procedure) is amended as follows.

(2) In subsection (1) for “this Chapter” substitute “section 14 or 14A”.

(3) In subsection (2)—

(a) in paragraph (a), after “section 14” insert “or 14A”; and

(b) in the words after paragraph (b), for “this Chapter” substitute “section 14 or 14A”.

202

After section 15 insert—

(15A) (1) If HMRC notify a person (P) of a relevant decision by HMRC, HMRC must at the same time, by notice to P, offer P a review of the decision. (2) This section does not apply to the notification of the conclusions of a review. (15B) (1) Any person (other than P) who has the right of appeal under section 16 against a relevant decision may require HMRC to review that decision. (2) The other person may not notify HMRC requiring a review of the decision if either of the following conditions is met. (3) Condition A is that— (a) the relevant decision falls within section 14(1)(b) (decision linked to decision under section 152(b) of the Management Act about things forfeited or seized), and (b) under section 15, HMRC are reviewing, or have reviewed, the decision under section 152(b) of the Management Act to which the relevant decision is linked. (4) Condition B is that P or the other person has brought an appeal under section 16 with respect to the relevant decision. (5) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (15C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 15A, and (b) P notifies HMRC of acceptance of the offer within 30 days beginning with the date of the document containing the notification of the offer of the review. (2) P may not notify HMRC of acceptance of the offer of review if either of the following conditions is met. (3) Condition A is that— (a) the relevant decision falls within section 14(1)(b) (decision linked to decision under section 152(b) of the Management Act about things forfeited or seized), and (b) under section 15, HMRC are reviewing, or have reviewed, the decision under section 152(b) of the Management Act to which the relevant decision is linked. (4) Condition B is that P has brought an appeal under section 16 with respect to the relevant decision. (5) HMRC must review a decision if a person other than P notifies them under section 15B. (6) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision. (15D) (1) If under section 15A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under section 15B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this section “relevant period” means— (a) the period of 30 days referred to in— (i) section 15C(1)(b) (in a case falling within subsection (1)), or (ii) section 15B(5) (in a case falling within subsection (2)), or (b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3). (15E) (1) This section applies if— (a) HMRC have offered a review of a decision under section 15A and P does not accept the offer within the time allowed under section 15C(1) or 15D(1); or (b) a person who requires a review under section 15B does not notify HMRC within the time allowed under that section or section 15D(3). (2) HMRC must review the decision if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not be required to review a decision under this section if Condition A is met (see sections 15B(3) and 15C(3)). (4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 16 in respect of the decision. (15F) (1) This section applies if HMRC are required to undertake a review under section 15C or 15E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purposes of subsection (2) HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in making the decision, and (b) by any person who is seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) the period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 15A), (b) the date HMRC received notification from another person requiring review (in a case falling within section 15B), or (c) the date on which HMRC decided to undertake the review (in a case falling within section 15E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld. (9) If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached.

203

(1) Section 16 (appeals to a tribunal)[^f00121] is amended as follows.

(2) For subsection (1) substitute—

(1) An appeal against a decision on a review under section 15 (not including a deemed confirmation under section 15(2)) may be made to an appeal tribunal within the period of 30 days beginning with the date of the document notifying the decision to which the appeal relates. (1A) An appeal against a deemed confirmation under section 15(2) may be made to an appeal tribunal within the period of 75 days beginning with the date on which the review was required. (1B) Subject to subsections (1C) to (1E), an appeal against a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) may be made to an appeal tribunal within the period of 30 days beginning with— (a) in a case where P is the appellant, the date of the document notifying P of the decision to which the appeal relates, or (b) in a case where a person other than P is the appellant, the date the other person becomes aware of the decision, or (c) if later, the end of the relevant period (within the meaning of section 15D). (1C) In a case where HMRC are required to undertake a review under section 15C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (1D) In a case where HMRC are requested to undertake a review in accordance with section 15E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (1E) In a case where section 15F(8) applies, a notice of appeal may be made at any time from the end of the period specified in section 15F(6) to the date 30 days after the conclusion date. (1F) An appeal may be made after the end of the period specified in subsection (1), (1A), (1B), (1C)(b), (1D)(b) or (1E) if the appeal tribunal gives permission to do so. (1G) In this section “conclusion date” means the date of the document notifying the conclusion of the review

(3) In subsection (2) after “section” insert—

with respect to a decision falling within subsection (1) or (1A)

(4) After subsection (2) insert—

(2A) An appeal under this section with respect to a relevant decision (other than any relevant decision falling within subsection (1) or (1A)) shall not be entertained unless the appellant is— (a) a person whose liability to pay any relevant duty or penalty is determined by, results from or is or will be affected by the relevant decision, (b) a person in relation to whom, or on whose application, the relevant decision has been made, or (c) a person on whom the conditions, limitations, restrictions, prohibitions or other requirements to which the relevant decision relates are or are to be imposed or applied.

(5) In subsection (3) for the words before paragraph (a) substitute—

(3) An appeal which relates to a relevant decision falling within any of paragraphs (a) to (h) of section 13A(2), or which relates to a decision on a review of any such relevant decision, shall not be entertained if the amount of relevant duty which HMRC have determined to be payable in relation to that decision has not been paid or deposited with them unless—

(6) After subsection (3A) insert—

(3B) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)[^f00122] shall have effect as if— (a) the references to section 83 of that Act included references to this section, and (b) the references to value added tax included references to any relevant duty.

(7) In subsection (4)(b) and (c) for “a further review” substitute “a review or further review as appropriate”.

(8) In subsection (8) for “section 14(1)(a) to (c)” substitute “section 13A(2)(a) to (h)”.

(9) After subsection (10) insert—

(11) If it appears to HMRC that there is any description of decisions falling to be made for the purposes of any provision of— (a) the Community Customs Code, (b) any EU legislation made for the purpose of implementing that Code, or (c) any enactment or subordinate legislation so made, - which are not decisions to which sections 13A to 16 otherwise apply, HMRC may by regulations provide for those sections to apply to decisions of that description as they apply to relevant decisions or the decisions referred to in section 14. (12) The power to make regulations under subsection (11) above shall be exercisable by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament and shall include power— (a) to provide, in relation to any description of decisions to which this section is applied by any such regulations, that subsection (4) shall have effect as if those decisions were of a description specified in Schedule 5 to this Act; and (b) to make such other incidental, supplemental, consequential and transitional provision as HMRC think fit.

204

In section 17(2) (interpretation) after the entry for “the Community Customs Code” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

205

(1) Section 59 (insurance premium tax: review of Commissioners’ decisions)[^f00123] is amended as follows.

(2) For the heading substitute “Appeals”.

(3) For the first paragraph of subsection (1) substitute—

(1) Subject to section 60, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to the any of the following matters—.

(4) Omit subsections (2) to (8).

206

After section 59 insert—

(59A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 59 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This section does not apply to the notification of the conclusions of a review. (59B) (1) Any person (other than P) who has the right of appeal under section 59 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 59G. (2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (59C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 59A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 59G. (3) HMRC must review a decision if a person other than P notifies them under section 59B. (4) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision. (59D) (1) If under section 59A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under section 59B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this section “relevant period” means— (a) the period of 30 days referred to in— (i) section 59C(1)(b) (in a case falling within subsection (1)), or (ii) section 59B(2) (in a case falling within subsection (2)), or (b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3). (59E) (1) This section applies if— (a) HMRC have offered a review of a decision under section 59A and P does not accept the offer within the time allowed under section 59C(1)(b) or 59D(3); or (b) a person who requires a review under section 59B does not notify HMRC within the time allowed under that section or section 59D(3). (2) HMRC must review the decision under section 59C if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not review a decision if P, or another person, has appealed to the appeal tribunal under section 59G in respect of the decision. (59F) (1) This section applies if HMRC are required to undertake a review under section 59C or 59E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 59A), or (b) the date HMRC received notification from another person requiring review (in a case falling within section 59B), or (c) the date on which HMRC decided to undertake the review (in a case falling within section 59E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld. (9) If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached. (59G) (1) An appeal under section 59 is to be made to the appeal tribunal before— (a) the end of the period of 30 days beginning with— (i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or (ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or (b) if later, the end of the relevant period (within the meaning of section 59D). (2) But that is subject to subsections (3) to (5). (3) In a case where HMRC are required to undertake a review under section 59C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review by virtue of section 59E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where section 59F(8) applies, an appeal may be made at any time from the end of the period specified in section 59F(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so. (7) In this section “conclusion date” means the date of the document notifying the conclusion of the review.

207

(1) Section 60 (appeals) is amended as follows.

(2) For the heading substitute “Further provisions relating to appeals”.

(3) Omit subsection (1).

(4) In subsection (2) for “subsection (1)” substitute “section 59”.

(5) Omit subsection (3).

(6) For subsection (4) substitute—

(4) Subject to subsections (4A) and (4B), where the appeal is against the decisions with respect to any of the matters mentioned in section 59(1)(b) and (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them. (4A) In a case where the amount determined to be payable as tax has not been paid or deposited an appeal shall be entertained if— (a) HMRC are satisfied (on the application of the appellant), or (b) the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant), - that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship. (4B) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the appeal tribunal as to the issue of hardship is final.

(7) In subsection (6) “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996[^f00124]”.

(8) In subsection (7) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

(9) In subsection (8)—

(a) for “the Commissioners” substitute “HMRC”; and

(b) for “the tribunal may, if it thinks fit, direct that that amount shall be paid with interest at such rate as may be specified in the direction.” substitute “it shall be paid with interest at the rate applicable under section 197 of the Finance Act 1996.”.

(10) After subsection (8) insert—

(8A) Interest under subsection (8) shall be paid without any deduction of income tax.

(11) In subsection (9) for “the Commissioners” substitute “HMRC”.

(12) For subsection (10) substitute—

(10) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)[^f00125] shall have effect as if— (a) the references to section 83 of that Act included references to section 59 above, and (b) the references to value added tax included references to insurance premium tax.

208

(1) Section 73(1) (interpretation) is amended as follows.

(2) In subsection (1)—

(a) in the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute—

the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

(b) after the definition of “the higher rate” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

209

(1) Schedule 6 (air passenger duty: administration and enforcement) is amended as follows.

(2) In paragraph 6 after “any return” insert “for an accounting period to which the appeal relates”.

(3) In paragraph 8(1) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of the Finance Act 1996”.

210

Schedule 22 (supplementary provisions as to elections by reference to pipe-line usage) is amended as follows.

211

(1) Paragraph 4 is amended as follows.

(2) In sub-paragraph (1) omit “to the Special Commissioners”.

(3) In sub-paragraph (3) for “Commissioners”, in both places, substitute “tribunal”.

(4) In sub-paragraph (4)—

(a) for “Commissioners” (in the first place it appears) substitute “tribunal”;

(b) for “Commissioners allow” substitute “tribunal allows”; and

(5) For sub-paragraph (5) substitute—

(5) In an appeal under sub-paragraph (1)— (a) paragraphs 14(2), (8) and (11) and 14A to 14I of Schedule 2[^f00126] to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following; (b) any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (3) above.

212

In paragraph 7(5)(b) for “Special Commissioners” substitute “tribunal”.

213

(1) Paragraph 8 is amended as follows—

(2) In sub-paragraph (2) omit “to the Special Commissioners”.

(3) In sub-paragraph (4) after “any time” insert “before it is notified to the tribunal”.

(4) In sub-paragraphs (6)(b) and (7) for “Special Commissioners” substitute “tribunal”.

(5) After sub-paragraph (8) insert—

(9) In an appeal under sub-paragraph (2)— (a) paragraphs 14A to 14I of Schedule 2 to the principal Act shall apply as they apply in relation to an appeal against an assessment or determination made under that Act subject to any necessary modifications including the following; (b) any reference in those paragraphs to an agreement under paragraph 14(9) shall be construed as a reference to an agreement under sub-paragraph (6) above.

Vehicle Excise and Registration Act 1994

214

The Vehicle Excise and Registration Act 1994[^f00127] is amended as follows.

215

In section 7B(3)(b) (section 7A supplements: further provisions)[^f00128] for “14 to 16” substitute “13A to 16”.

Value Added Tax Act 1994

216

The Value Added Tax Act 1994[^f00129] is amended as follows.

217

For the heading of Part 5 (appeals) substitute “Reviews and Appeals”.

218

For section 82 (appeal tribunals) substitute—

(82) In this Act “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

219

(1) Section 83 (appeals)[^f00130] is amended as follows.

(2) Before “Subject to” insert “(1)”.

(3) For “section 84” substitute “sections 83G and 84”.

(4) For “a tribunal” substitute “the tribunal”.

(5) After paragraph (zc) insert—

(2) In the following provisions of this Part, a reference to a decision with respect to which an appeal under this section lies, or has been made, includes any matter listed in subsection (1) whether or not described there as a decision.

220

After section 83 (appeals) insert—

(83A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 83 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This section does not apply to the notification of the conclusions of a review. (83B) (1) Any person (other than P) who has the right of appeal under section 83 against a decision may require HMRC to review that decision if that person has not appealed to the tribunal under section 83G. (2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (83C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 83A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the tribunal under section 83G. (3) HMRC must review a decision if a person other than P notifies them under section 83B. (4) HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision. (83D) (1) If under section 83A HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under section 83B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this section “relevant period” means— (a) the period of 30 days referred to in— (i) section 83C(1)(b) (in a case falling within subsection (1)), or (ii) section 83B(2) (in a case falling within subsection (2)), or (b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3). (83E) (1) This section applies if— (a) HMRC have offered a review of a decision under section 83A and P does not accept the offer within the time allowed under section 83C(1)(b) or 83D(3); or (b) a person who requires a review under section 83B does not notify HMRC within the time allowed under that section or section 83D(3). (2) HMRC must review the decision under section 83C if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not review a decision if P, or another person, has appealed to the tribunal under section 83G in respect of the decision. (83F) (1) This section applies if HMRC are required to undertake a review under section 83C or 83E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 83A), or (b) the date HMRC received notification from another person requiring review (in a case falling within section 83B), or (c) the date on which HMRC decided to undertake the review (in a case falling within section 83E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the review is to be treated as having concluded that the decision is upheld. (9) If subsection (8) applies, HMRC must notify P or the other person of the conclusion which the review is treated as having reached. (83G) (1) An appeal under section 83 is to be made to the tribunal before— (a) the end of the period of 30 days beginning with— (i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or (ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or (b) if later, the end of the relevant period (within the meaning of section 83D). (2) But that is subject to subsections (3) to (5). (3) In a case where HMRC are required to undertake a review under section 83C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review in accordance with section 83E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where section 83F(8) applies, an appeal may be made at any time from the end of the period specified in section 83F(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the tribunal gives permission to do so. (7) In this section “conclusion date” means the date of the document notifying the conclusions of the review.

221

(1) Section 84 (further provisions relating to appeals)[^f00131] is amended as follows.

(2) Omit subsection (2).

(3) For subsection (3) substitute—

(3) Subject to subsections (3B) and (3C), where the appeal is against a decision with respect to any of the matters mentioned in section 83(1)(b), (n), (p), (q), (ra) or (zb), it shall not be entertained unless the amount which HMRC have determined to be payable as VAT has been paid or deposited with them.

(4) For subsection (3A) substitute—

(3A) Subject to subsections (3B) and (3C), where the appeal is against an assessment which is a recovery assessment for the purposes of this subsection, or against the amount of such an assessment, it shall not be entertained unless the amount notified by the assessment has been paid or deposited with HMRC.

(5) After subsection (3A) insert—

(3B) In a case where the amount determined to be payable as VAT or the amount notified by the recovery assessment has not been paid or deposited an appeal shall be entertained if— (a) HMRC are satisfied (on the application of the appellant), or (b) the tribunal decides (HMRC not being so satisfied and on the application of the appellant), - that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship. (3C) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.

(6) In subsection (4) in paragraphs (a) and (b) and in the words following paragraph (c) for “the Commissioners” substitute “HMRC”.

(7) In subsections (4ZA), (4A)(a), (4C), (4D), (7), (7ZA) and (7B) for “the Commissioners” substitute “HMRC”.

(8) In subsections (4ZA)(a), (5), (6), (6A), (6B), (7), (7A), (7ZA) and (7B) for “83” substitute “83(1)”.

(9) In subsection (4E) for “the Commissioners satisfy” substitute “HMRC satisfies”.

(10) Omit subsection (8).

(11) In subsection (9)—

(a) after “section 14” add “or 15A”;

(b) in paragraph (b) for “the Commissioners” substitute “HMRC”;

(d) after paragraph (b) insert—

(c) a review is not being undertaken following a request under section 14A of that Act; and (d) a review is not being undertaken under section 15 of that Act as a consequence of section 15B(3), 15C(3) or 15E(3) of that Act.

(12) In subsection (10)—

(a) for “a decision of the Commissioners” substitute “an HMRC decision”;

(b) omit “by them”.

222

(1) Section 85 (settling appeals by agreement) is amended as follows.

(2) In subsection (1) at the end, omit “(including any terms as to costs)”.

(3) For “the Commissioners” (in each place) substitute “HMRC”.

223

After section 85 insert—

(85A) (1) This section applies where the tribunal has determined an appeal under section 83. (2) Where on the appeal the tribunal has determined that— (a) the whole or part of any disputed amount paid or deposited is not due, or (b) the whole or part of any VAT credit due to the appellant has not been paid, so much of that amount, or of that credit, as the tribunal determines not to be due or not to have been paid shall be paid or repaid with interest at the rate applicable under section 197 of the Finance Act 1996[^f00132]. (3) Where on the appeal the tribunal has determined that— (a) the whole or part of any disputed amount not paid or deposited is due, or (b) the whole or part of any VAT credit paid was not payable, so much of that amount, or of that credit, as the tribunal determines to be due or not payable shall be paid or repaid to HMRC with interest at the rate applicable under section 197 of the Finance Act 1996. (4) Interest under subsection (3) shall be paid without any deduction of income tax. (5) Nothing in this section requires HMRC to pay interest— (a) on any amount which falls to be increased by a supplement under section 79 (repayment supplement in respect of certain delayed payments or refunds); or (b) where an amount is increased under that section, on so much of the increased amount as represents the supplement. (85B) (1) Where a party makes a further appeal, notwithstanding that the further appeal is pending, value added tax or VAT credits, or a credit of overstated or overpaid value added tax shall be payable or repayable in accordance with the determination of the tribunal or court against which the further appeal is made. (2) But if the amount payable or repayable is altered by the order or judgment of the tribunal or court on the further appeal— (a) if too much value added tax has been paid or the whole or part of any VAT credit due to the appellant has not been paid the amount overpaid or not paid shall be refunded with such interest, if any, as the tribunal or court may allow; and (b) if too little value added tax has been charged or the whole or part of any VAT credit paid was not payable so much of the amount as the tribunal or court determines to be due or not payable shall be due or repayable, as appropriate, at the expiration of a period of thirty days beginning with the date on which HMRC issue to the other party a notice of the total amount payable in accordance with the order or judgment of that tribunal or court. (3) If, on the application of HMRC, the relevant tribunal or court considers it necessary for the protection of the revenue, subsection (1) shall not apply and the relevant tribunal or court may— (a) give permission to withhold any payment or repayment; or (b) require the provision of adequate security before payment or repayment is made. (4) If, on the application of the original appellant, HMRC are satisfied that financial extremity might be reasonably expected to result if payment or repayment is required or withheld as appropriate, HMRC may do one or more of the things listed in subsection (6). (5) If on the application of the original appellant, the relevant tribunal or court decides that— (a) the original appellant has applied to HMRC under subsection (4), (b) HMRC have decided that application, (c) financial extremity might be reasonably expected to result from that decision by HMRC, - the relevant tribunal or court may replace, vary or supplement the decision by HMRC by doing one or more of the things listed in subsection (6). (6) These are the things which HMRC or the relevant tribunal or court may do under subsection (4) or (5)— (a) decide how much, if any, of the amount under appeal should be paid or repaid as appropriate, (b) require the provision of adequate security from the original appellant, (c) stay the requirement to pay or repay under subsection (1). (7) Subsections (3) to (6) cease to have effect when the further appeal has been determined. (8) In this section— - “adequate security” means security that is of such amount and given in such manner—as the tribunal or court may determine (in a case falling within subsection (3) or (5)), oras HMRC consider adequate to protect the revenue (in a case falling within subsection (4)); - “further appeal” means an appeal against—the tribunal’s determination of an appeal under section 83, ora decision of the Upper Tribunal or a court that arises (directly or indirectly) from that determination; - “original appellant” means the person who made the appeal to the tribunal under section 83; - “relevant tribunal or court” means the tribunal or court from which permission or leave to appeal is sought.

224

Omit sections 86 and 87.

225

In section 96(1) (other interpretative provisions) before the definition of “invoice” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

226

(1) Section 97 (orders, rules and regulations) is amended as follows.

(2) In subsection (1) after “the Treasury” omit “or the Lord Chancellor”,

(3) Omit subsection (2).

227

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

228

Omit Schedule 12.

229

Omit paragraph 12 of Schedule 14.

Finance Act 1995

230

The Finance Act 1995[^f00133] is amended as follows.

231

(1) Section 5(4) (denatured alcohol) is amended as follows.

(2) For “14 to 16” substitute “13A to 16”.

(3) For “specified in Schedule 5 to that Act” substitute “falling within section 13A(2)(j) of that Act”.

Finance Act 1996

232

The Finance Act 1996[^f00134] is amended as follows.

233

For section 46(2)(c) (power to vary) substitute—

(c) provide for reviews and appeals relating to decisions about certificates.

234

(1) Section 54 (landfill tax: review of commissioners’ decisions)[^f00135] is amended as follows.

(2) For the heading, substitute “Appeals”.

(3) For “This section applies to the following decisions of the Commissioners” substitute “Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any of the following decisions—”

(4) Omit subsections (3) to (8).

235

After section 54 insert—

(54A) (1) HMRC must offer a person (P) a review of a decision that has been notified to P if an appeal lies under section 54 in respect of the decision. (2) The offer of the review must be made by notice given to P at the same time as the decision is notified to P. (3) This section does not apply to the notification of the conclusions of a review. (54B) (1) Any person (other than P) who has the right of appeal under section 54 against a decision may require HMRC to review that decision if that person has not appealed to the appeal tribunal under section 54G. (2) A notification that such a person requires a review must be made within 30 days of that person becoming aware of the decision. (54C) (1) HMRC must review a decision if— (a) they have offered a review of the decision under section 54A, and (b) P notifies HMRC accepting the offer within 30 days from the date of the document containing the notification of the offer. (2) But P may not notify acceptance of the offer if P has already appealed to the appeal tribunal under section 54G. (3) HMRC must review a decision if a person other than P notifies them under section 54B. (4) HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision. (54D) (1) If under section 54A, HMRC have offered P a review of a decision, HMRC may within the relevant period notify P that the relevant period is extended. (2) If under section 54B another person may require HMRC to review a matter, HMRC may within the relevant period notify the other person that the relevant period is extended. (3) If notice is given the relevant period is extended to the end of 30 days from— (a) the date of the notice, or (b) any other date set out in the notice or a further notice. (4) In this section “relevant period” means— (a) the period of 30 days referred to in— (i) section 54C(1)(b) (in a case falling within subsection (1)), or (ii) section 54B(2) (in a case falling within subsection (2)), or (b) if notice has been given under subsection (1) or (2), that period as extended (or as most recently extended) in accordance with subsection (3). (54E) (1) This section applies if— (a) HMRC have offered a review of a decision under section 54A and P does not accept the offer within the time allowed under section 54C(1)(b) or 54D(3); or (b) a person who requires a review under section 54B does not notify HMRC within the time allowed under that section or section 54D(3). (2) HMRC must review the decision under section 54C if— (a) after the time allowed, P, or the other person, notifies HMRC in writing requesting a review out of time, (b) HMRC are satisfied that P, or the other person, had a reasonable excuse for not accepting the offer or requiring review within the time allowed, and (c) HMRC are satisfied that P, or the other person, made the request without unreasonable delay after the excuse had ceased to apply. (3) HMRC shall not be required to review a decision if P, or another person, has appealed to the appeal tribunal under section 54G in respect of the decision. (54F) (1) This section applies if HMRC are required to undertake a review under section 54C or 54E. (2) The nature and extent of the review are to be such as appear appropriate to HMRC in the circumstances. (3) For the purpose of subsection (2), HMRC must, in particular, have regard to steps taken before the beginning of the review— (a) by HMRC in reaching the decision, and (b) by any person in seeking to resolve disagreement about the decision. (4) The review must take account of any representations made by P, or the other person, at a stage which gives HMRC a reasonable opportunity to consider them. (5) The review may conclude that the decision is to be— (a) upheld, (b) varied, or (c) cancelled. (6) HMRC must give P, or the other person, notice of the conclusions of the review and their reasoning within— (a) a period of 45 days beginning with the relevant date, or (b) such other period as HMRC and P, or the other person, may agree. (7) In subsection (6) “relevant date” means— (a) the date HMRC received P’s notification accepting the offer of a review (in a case falling within section 54A), or (b) the date HMRC received notification from another person requiring review (in a case falling within section 54B), or (c) the date on which HMRC decided to undertake the review (in a case falling within section 54E). (8) Where HMRC are required to undertake a review but do not give notice of the conclusions within the time period specified in subsection (6), the conclusion of the review is deemed to be that the decision is upheld. (9) HMRC must notify P, or the other person of any conclusion under subsection (8). (54G) (1) An appeal under section 54 is to be made to the appeal tribunal before— (a) the end of the period of 30 days beginning with— (i) in a case where P is the appellant, the date of the document notifying the decision to which the appeal relates, or (ii) in a case where a person other than P is the appellant, the date that person becomes aware of the decision, or (b) if later, the end of the relevant period (within the meaning of section 54D). (2) But that is subject to subsections (3) to (5). (3) In a case where HMRC are required to undertake a review under section 54C— (a) an appeal may not be made until the conclusion date, and (b) any appeal is to be made within the period of 30 days beginning with the conclusion date. (4) In a case where HMRC are requested to undertake a review by virtue of section 54E— (a) an appeal may not be made— (i) unless HMRC have decided whether or not to undertake a review, and (ii) if HMRC decide to undertake a review, until the conclusion date; and (b) any appeal is to be made within the period of 30 days beginning with— (i) the conclusion date (if HMRC decide to undertake a review), or (ii) the date on which HMRC decide not to undertake a review. (5) In a case where section 54F(8) applies, an appeal may be made at any time from the end of the period specified in section 54F(6) to the date 30 days after the conclusion date. (6) An appeal may be made after the end of the period specified in subsection (1), (3)(b), (4)(b) or (5) if the appeal tribunal gives permission to do so. (7) In this section “conclusion date” means the date of the document notifying the conclusions of the review.

236

(1) Section 55 (appeals: general) is amended as follows.

(2) For the heading substitute “Appeals: further provisions”.

(3) Omit subsection (1).

(4) Omit subsection (2).

(5) For subsection (3) substitute—

(3) Subject to subsections (3A) and (3B), where an appeal under section 54 relates to a decision falling within section 54(1)(b) or (d), it shall not be entertained unless the amount which HMRC have determined to be payable as tax has been paid or deposited with them.

(6) After subsection (3) insert—

(3A) In a case where the amount determined to be payable as tax has not been paid or deposited an appeal may be entertained if— (a) HMRC are satisfied (on the application of the appellant), or (b) the appeal tribunal decides (HMRC not being so satisfied and on the application of the appellant), - that the requirement to pay or deposit the amount determined would cause the appellant to suffer hardship. (3B) Notwithstanding the provisions of sections 11 and 13 of the Tribunals, Courts and Enforcement Act 2007, the decision of the tribunal as to the issue of hardship is final.

237

(1) Section 56 (appeals: other provisions) is amended as follows.

(2) Omit subsection (1).

(3) In subsection (2), for “Where on the appeal” substitute “Where on an appeal under section 54”.

(4) In subsection (3) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.

(5) In subsection (4) for “at such rate as the tribunal may determine” substitute “at the rate applicable under section 197 of this Act”.

(6) In subsection (5) for “the tribunal may, if it thinks fit, direct that the amount shall be paid with interest at such rate as may be specified in the direction” substitute “it shall be paid with interest at the rate applicable under section 197 of this Act”.

(7) After subsection (5) insert—

(5A) Interest under subsection (5) shall be paid without any deduction of income tax.

(8) For subsection (8) substitute—

(8) Sections 85 and 85B of the Value Added Tax Act 1994 (settling of appeals by agreement and payment of tax where there is a further appeal)[^f00136] shall have effect as if— (a) the references to section 83 of that Act included references to section 54 of this Act, and (b) the references to value added tax included references to landfill tax.

238

(1) Section 70(1) (interpretation) is amended as follows.

(2) In the definition of “appeal tribunal”, for “a VAT and duties tribunal” substitute “the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;”.

(3) After the definition of “the Environment Agency” insert—

“HMRC” means Her Majesty’s Revenue and Customs;

239

(1) Section 197 (setting of rates of interest)[^f00137] is amended as follows.

(2) In subsection (2)—

(a) in paragraph (a) for “paragraph 7” substitute “paragraphs 7 and 8(1)”;

(b) in paragraph (b) before “paragraphs” insert “sections 60(6), (7) and (8) of and”;

(d) in paragraph (d) before “paragraphs” insert “sections 56(3) to (5) of and”;

(e) in paragraph (g) for “and 81(3)” substitute “, 81(3) and 123(4) to (6)”; and

(f) in paragraph (h)(i) for “and 30(3)(f)” substitute “, 30(3)(f) and 42(4) to (6)”.

240

(1) Schedule 5 (reviews) is amended as follows.

(2) In paragraph 19—

(a) in sub-paragraph (5)(a) and (5)(b) for “require a review of” substitute “appeal against”; and

(b) for sub-paragraph (5)(c) substitute—

(c) sections 54 to 56 of this Act shall apply accordingly.

(3) For the heading before paragraph 59 substitute “Reviews and Appeals”.

(4) In paragraph 59—

(a) for “Section 54” substitute “Sections 54 to 56”;

(b) for “as it applies” substitute “as they apply”; and

Finance Act 1997

241

The Finance Act 1997[^f00138] is amended as follows.

242

(1) Section 11(7) (rate of gaming duty) is amended as follows.

(2) For “14 to 16” substitute “13A to 16”.

(3) For “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.

243

(1) Schedule 1 (gaming duty: administration, enforcement etc) is amended as follows.

(2) In paragraph 8(11)—

(a) for “14 to 16” substitute “13A to 16”; and

(b) for “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.

(3) In paragraph 9(5)—

(a) for “14 to 16” substitute “13A to 16”; and

(b) for “specified in Schedule 5 to that Act” substitute “falling within section 13(A)(2)(j) of that Act”.

244

(1) In Schedule 5 (indirect taxes: overpayments etc) paragraph 19 is amended as follows.

(2) In sub-paragraph (1)—

(a) for “14 to 16” substitute “13A to 16”; and

(b) for “14(1)(b)” substitute “13A(2)(b)”.

(3) In sub-paragraph (2) for “59 and 60” substitute “59 to 60”.

Finance (No 2) Act 1997

245

The Finance (No 2) Act 1997[^f00139] is amended as follows.

246

(1) Section 35(9) (transitional relief for charities etc) is amended as follows.

(2) Omit “An appeal under this section shall lie to the Special Commissioners, and”.

247

The Social Security Act 1998[^f00140] is amended as follows.

248

In section 10A(2)(d) (reference of issues by Secretary of State to Inland Revenue)[^f00141]—

(a) for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”; and

(b) for “their decision” substitute “the tribunal’s decision”.

249

In section 24A(2)(c) (appeals dependent on issues falling to be decided by Inland Revenue)[^f00142] for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”.

250

In section 39 (interpretation etc of Chapter II) omit the definition of “tax appeal Commissioners”.

Finance Act 1998

251

The Finance Act 1998[^f00143] is amended as follows.

252

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

253

Schedule 18 (company tax returns, assessments and related matters) is amended as follows.

254

In paragraph 27(5)(b)[^f00144] for “Special Commissioners” substitute “tribunal”.

255

(1) Paragraph 28 is amended as follows.

(2) In sub-paragraph (3) omit “heard and”.

(3) In sub-paragraph (4)—

(a) for “the Commissioners” substitute “that is notified to the tribunal, the tribunal”; and

(b) omit “to them” (in both places).

(4) In sub-paragraphs (5) and (6) for “Commissioners” substitute “tribunal”.

256

In paragraph 29(2)(b) for “Commissioners” substitute “tribunal”.

257

For paragraph 30(5) substitute—

(5) None of the steps mentioned in section 49A(2)(a) to (c) of the Taxes Management Act 1970 may be taken in relation to the appeal before the completion of the enquiry.

258

(1) Paragraph 31A[^f00145] is amended as follows.

(2) In the heading for “Special Commissioners” substitute “ the tribunal”.

(3) In sub-paragraph (1) for “Special Commissioners” substitute “tribunal” and omit “their”.

(4) In sub-paragraph (2)—

(a) omit paragraph (b); and

(b) in paragraph (c) for “Special Commissioners” substitute “tribunal”.

(5) Omit sub-paragraph (3).

259

(1) Paragraph 31B is amended as follows.

(2) In sub-paragraph (1) omit “by notice in accordance with this paragraph”.

(3) Omit sub-paragraph (2).

260

In paragraph 31C(3)(a) for “Special Commissioners” substitute “tribunal”.

261

In paragraph 31D(1) for “Special Commissioners” substitute “tribunal”.

262

(1) Paragraph 33[^f00146] is amended as follows.

(2) In sub-paragraph (1) for “Commissioners” substitute “tribunal”.

(3) For sub-paragraph (2) substitute—

(2) Any such application is to be subject to the relevant provisions of Part 5 of the Taxes Management Act 1970 (see, in particular, section 48(2)(b) of that Act).

(4) In sub-paragraph (3)—

(a) for “Commissioners hearing the application” substitute “tribunal”; and

(b) omit “they are”.

263

For paragraph 50(3) substitute—

(3) An appeal may be brought against the Board’s decision on a claim for relief under this paragraph.

264

(1) Paragraph 51 is amended as follows.

(2) In sub-paragraph (5) for “Special Commissioners shall hear and” substitute “tribunal shall”.

(3) In sub-paragraph (6)—

(a) omit “under section 56A of the Taxes Management Act 1970”; and

(b) for “Special Commissioners” substitute “tribunal”.

265

Insofar as paragraph 89(1)(b)[^f00147] continues to apply in relation to tax years preceding the tax year 2008-09 it is to have effect as if “tribunal” were substituted for “Special or General Commissioners”.

266

Omit paragraph 92(3).

267

Omit paragraphs 93 and 94.

268

The Social Security Contributions (Transfer of Functions, etc) Act 1999[^f00148] is amended as follows.

269

In section 10(1)(c) (decisions varying or superseding earlier decisions)[^f00149] for “tax appeal Commissioners” substitute “First-tier Tribunal or Upper Tribunal”.

270

In section 11(2) (appeals against decisions of board)[^f00150] for “tax appeal Commissioners”, in each place, substitute “tribunal”.

271

(1) Section 12 (exercise of right of appeal) is amended as follows.

(2) For subsection (3) substitute—

(3) The notice of appeal shall specify the grounds of appeal.

(3) Omit subsections (4) and (5).

272

(1) Section 13 (regulations with respect to appeals)[^f00151] is amended as follows.

(2) In subsection (1) for “tax appeal Commissioners” substitute “tribunal”.

(3) In subsection (2)—

(a) omit paragraph (a)(i);

(b) in paragraph (a)(ii) for “tax appeal Commissioners” substitute “tribunal”;

(c) in paragraph (a)(iii) “for sections 56 and 56A (appeals from their decisions)” substitute “section 56 (payment of tax where there is a further appeal)”; and

(d) in paragraph (b) for “tax appeal Commissioners” substitute “tribunal”.

(4) Omit subsections (3) to (5).

273

(1) Section 14 (matters arising as respects decisions) is amended as follows.

(2) In subsections (1)(b) and (2)(a) for “tax appeal Commissioners” substitute “tribunal”.

274

For section 19 substitute—

(19) Interpretation of Part II In this Part— - “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

275

In Schedule 7 omit paragraphs 2 and 3.

Finance Act 1999

276

The Finance Act 1999[^f00152] is amended as follows.

277

In Schedule 11 (company tax returns etc) omit paragraph 9.

278

Part II of Schedule 17 (determination of penalty and appeals) is amended as follows.

279

For the heading substitute “Determination of penalty, reviews and appeals”.

280

After paragraph 9(2) insert—

(3) For the purposes of this Part “tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.

281

(1) Paragraph 11 is amended as follows.

(2) In sub-paragraph (1) for “lies to the Special Commissioners” substitute “may be made”.

(3) Omit sub-paragraph (3).

(4) For sub-paragraph (4) substitute—

(4) The notice of appeal must specify the grounds of appeal.

(5) After sub-paragraph (4) insert—

(4A) Sections 49A to 49I of the Taxes Management Act 1970[^f00153] shall apply to appeals under this paragraph, subject to the modifications in sub-paragraphs (4B) to (4E). (4B) In the application of section 49C(4) for “contained in an agreement in writing under section 54(1) for the settlement of the matter” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”. (4C) Section 49C(5) and (6) are not to apply. (4D) In the application of section 49F(2) for “an agreement in writing under section 54(1) for the settlement of the matter in question” there is to be substituted “a written agreement under paragraph 10(3)(b) of Schedule 17 to the Finance Act 1999”, (4E) Sections 49F(3) and (4) are not to apply. (4F) References to “the tribunal” are to be taken to be references to the “First-tier Tribunal.

(6) Omit sub-paragraph (5).

(7) In sub-paragraph (6)—

(a) for “Special Commissioners” substitute “First-tier Tribunal”;

(b) omit “to them” in each place; and

282

After paragraph 11 insert—

(11A) (1) This paragraph applies in a case where— (a) notice of appeal may be given to HMRC, but (b) no notice is given before the relevant time limit. (2) Notice may be given after the relevant time limit if— (a) HMRC agree, or (b) where HMRC do not agree, the tribunal gives permission. (3) If the following conditions are met, HMRC shall agree to notice being given after the relevant time limit. (4) Condition A is that the appellant has made a request in writing to HMRC to agree to the notice being given. (5) Condition B is that HMRC are satisfied that there was reasonable excuse for not giving the notice before the relevant time limit. (6) Condition C is that HMRC are satisfied that the request under sub-paragraph (4) was made without unreasonable delay after the reasonable excuse ceased. (7) If a request of the kind referred to in sub-paragraph (4) is made, HMRC must notify the appellant whether or not HMRC agree to the appellant giving notice of appeal after the relevant time limit. (8) In this paragraph “relevant time limit”, in relation to notice of appeal, means the time before which the notice is to be given (but for this paragraph).

283

(1) Paragraph 12 is amended as follows.

(2) Omit sub-paragraph (1).

(3) For sub-paragraph (2) substitute—

(2) In addition to any right of appeal on a point of law under section 11(2) of the Tribunals, Courts and Enforcement Act 2007, the person liable to the penalty may appeal to the Upper Tribunal against the amount of the penalty which had been determined under paragraph 11(6) above, but not against any decision which falls under section 11(5)(d) or (e) of that Act and was made in connection with the determination of the amount of the penalty. (2A) Section 11(3) and (4) of the Tribunals, Courts and Enforcement Act 2007 applies to the right of appeal under sub-paragraph (2) as it applies to the right of appeal under section 11(2) of that Act.

(4) In sub-paragraph (3)—

(a) for “court” substitute “Upper Tribunal”; and

(b) for “Special Commissioners” substitute “First-tier Tribunal”.

Welfare Reform and Pensions Act 1999

284

(1) Section 11 of the Welfare Reform and Pensions Act 1999[^f00154] (effect of bankruptcy on pension rights: approved arrangements) is amended as follows.

(2) In subsection (4)(b) for “General or Special Commissioners” substitute “tribunal”.

(3) In subsection (5)(a) for “General or Special Commissioners’ ” substitute “tribunal’s”.

Finance Act 2000

285

The Finance Act 2000[^f00155] is amended as follows.

286

Schedule 6 (climate change levy, review and appeal) is amended as follows.

287

(1) Paragraph 99 is amended as follows.

(2) In sub-paragraph (5) for “reviewed” substitute “appealed”.

(3) In sub-paragraph (6)—

(a) for “reviewed” substitute “appealed”; and

(b) for “122 and 123” substitute “121A to 123”.

(4) In sub-paragraph (7)—

(a) for “reviewed” substitute “appealed”; and

(b) for “122 and 123” substitute “121A to 123”.

288

(1) Paragraph 121 is amended as follows.

(2) For the heading substitute “Appeals”.

(3) In sub-paragraph (1), for the words before paragraph (a) substitute—

(1) Subject to paragraph 122, an appeal shall lie to an appeal tribunal from any person who is or will be affected by any decision of HMRC with respect to any of the following matters—

(4) In sub-paragraph (1)(h) for “reviewable” substitute “appealable”.

(5) Omit sub-paragraphs (2) to (9).

289

After paragraph 121 insert—

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The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

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Finance Act 1988

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Finance Act 1989

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Courts and Legal Services Act 1990

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Social Security Contributions and Benefits Act 1992

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Social Security Administration Act 1992

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Social Security Contributions and Benefits (Northern Ireland) Act 1992

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Social Security Administration (Northern Ireland) Act 1992

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Taxation of Chargeable Gains Act 1992

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Finance (No 2) Act 1992

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Tribunals and Inquiries Act 1992

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Judicial Pensions and Retirement Act 1993

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Finance Act 1993

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Finance Act 1994

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Vehicle Excise and Registration Act 1994

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Value Added Tax Act 1994

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