Finance Act, 1983

Amendment of Schedule 4 (administration) to Capital Gains Tax Act, 1975.

55.—Paragraph 8 of Schedule 4 to the Capital Gains Tax Act, 1975 , is hereby amended, as respects appeals against assessments made after the passing of this Act—

(a) by the substitution of the following subparagraph for subparagraph (1):

“(1) A person aggrieved by any assessment under this Act made upon him by the inspector or such other officer as is mentioned in paragraph 1 (2) shall be entitled to appeal to the Appeal Commissioners on giving, within thirty days after the date of the notice of assessment, notice in writing to the inspector or other officer and, in default of notice of appeal by a person to whom notice of assessment has been given, the assessment made on him shall be final and conclusive.”, and

(b) by the substitution in subparagraph (2) of the following clauses for clauses (e), (f) and (g):

“(e) the hearing, determination or dismissal of an appeal by the Appeal Commissioners, including the hearing, determination or dismissal of an appeal by one Appeal Commissioner;

(f) the assessment having the same force and effect as if it were an assessment in respect of which no notice of appeal had been given where the person who has given notice of appeal does not attend before the Appeal Commissioners at the time and place appointed;

(g) the extension of the time for giving notice of appeal and the readmission of appeals by the Appeal Commissioners and the provisions which apply where action by way of court proceedings has been taken;”.