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Supplementary provisions.
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238.—(1) Relief shall not be given under section 236 in respect of a qualifying premium except on a claim made to and allowed by the inspector, but any person aggrieved by any decision of the inspector on any such claim may, on giving notice in writing to the inspector within twenty-one days after the notification to him of the decision, appeal to the Special Commissioners.
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(2) The Special Commissioners shall hear and determine an appeal to them under subsection (1) as if it were an appeal to them against an assessment to income tax and the provisions of this Act relating to the rehearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
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(3) The Revenue Commissioners may make regulations prescribing the procedure to be adopted in giving effect to this Chapter in so far as such procedure is not otherwise provided for and, without prejudice to the generality of the foregoing provision, may by such regulations—
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(a) prescribe the manner and form in which claims for relief from or repayment of tax are to be made,
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(b) prescribe the time limit for the making of any such claim as aforesaid,
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(c) require the trustees or other persons having the management of an approved trust scheme to deliver from time to time such information and particulars as the Revenue Commissioners may reasonably require for the purposes of this Chapter, and
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(d) apply for purposes of this Chapter or of the regulations any provision of this Act (with or without modifications).
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(4) If any person, for the purpose of obtaining for himself or any other person any relief from or repayment of tax under this Chapter, knowingly makes any false statement or false representation, he shall be liable to a penalty of £500.
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