Finance Act, 1983

Amendment of section 25 (appeals) of Principal Act.

85.—Section 25 (2) of the Principal Act is hereby amended—

(a) by the substitution of the following paragraphs for paragraph (f):

“(f) the determination of an appeal through the failure of a person who has given notice of appeal to attend before the Appeal Commissioners at the time and place appointed;

(ff) the refusal of an application for the adjournment of any proceedings in relation to an appeal, and the dismissing of an appeal, by the Appeal Commissioners;”,


(b) by the substitution of “shall, subject to the modifications set out hereunder and to other necessary modifications, apply to a claim under section 22 or an appeal under section 11 (1B) or 23 or this section as if the claim or appeal were an appeal against an assessment to income tax:

(i) a reference to a year of assessment shall include a reference to the taxable periods concerned,

(ii) a reference to a return of income shall include a reference to a return required to be made under section 19,

(iii) a reference to interest shall include a reference to interest payable under section 21”

for the words from paragraph (k) to the end of the section.