§ Appeals.
§ 1. Any person who is dissatisfied with an assessment to the National Defence Contribution may appeal either to the General Commissioners for the division in which he is assessed for the purposes of Income Tax or to the Special Commissioners.
§ 2. On any appeal under this Part of this Schedule, the General or Special Commissioners shall have power, if they think fit, to summon witnesses and examine them on oath.
§ 3. The provisions of Section one hundred and ninety-six of the Income Tax Act, 1918 (which relate to appeals in Northern Ireland from the Special Commissioners to the recorder or the county court judge) shall apply to an appeal to the Special Commissioners in Northern Ireland under this Part of this Schedule.
§ 4. The provisions of Section one hundred and forty-nine of the Income Tax Act, 1918 (which relate to the statement of a case on a point of law) shall, with the necessary modifications, apply in the case of any appeal to the General or Special Commissioners under this Part of this Schedule and in the case of any re-hearing of any such appeal in Northern Ireland, as they apply in the case of appeals to the General or Special Commissioners under the said Act.
§ 5. Notwithstanding that an appeal is pending against an assessment to the National Defence Contribution, such part of the contribution assessed as appears to the Commissioners of Inland Revenue not to be in dispute shall be collected and paid in all respects as if it were a contribution charged by an assessment in respect of which no appeal was pending, and on the determination of the appeal any balance chargeable in accordance with the determination shall he paid, or any amount over-paid shall be repaid, as the case may require.
§ 6. The Commissioners of Inland Revenue may make regulations with respect to the hearing of appeals under this Part of this Schedule, and may by those regulations apply and adapt any enactments relating to the hearing of appeals as to Income Tax by the Special or General Commissioners which do not otherwise apply.
§ 7. In this Part of this Schedule the expressions "the General Commissioners" and "the Special Commissioners" have respectively the same meanings as in the Income Tax Act, 1918.