§ Section 47 (time limit for assessments).
§ Section 63 (grounds of appeal to be stated, and recovery of tax not in dispute).
§ Sections 65 and 66 (relief against double assessment or error or mistake in return).
§ Chapter IV of Part II (collection) except section 72.
§ Part XV (representative assessments) except section 367.
§ Section 370 (assessment of agent and non-resident).
§ Sections 495 to 497 (interest on overdue tax).
§ Sections 500 to 505 (penalties).1944
§ Sections 510, 513 to 515 and 520 (miscellaneous).
§ Section 29 (assessments in Scilly Isles).
§ Section 10(3) (question of ordinary residence).
§ Part III (penalties)
§ The whole Act.
§ Regulations about appeals
§ 2.—(1) The Board may make regulations—
- (a) as respects the conduct of appeals against assessments and decisions on claims under this Part of this Act,
- (b) entitling persons, in addition to those who would be so entitled apart from the regulations, to appear on such appeals,
- (c) regulating the time within which such appeals or claims may be brought or made,
- (d) where the market value of an asset on a particular date, or an apportionment or any other matter, may affect the liability to capital gains tax of two or more persons, enabling any such person to have the matter determined by the tribunal having jurisdiction to determine that matter if arising on an appeal against an assessment, and prescribing a procedure by which the matter is not determined differently on different occasions, and enabling all those interested in the ascertainment of the said value to be heard before the matter is determined,
- (e) authorising an inspector or other officer of the Board, notwithstanding the obligation as to secrecy imposed by virtue of this or any other Act, to disclose to a person entitled to appear on such an appeal the market value of an asset as determined by an assessment or decision on a claim, or to disclose to a person whose liability to tax may be affected by the determination of the market value of an asset on a particular date, or an apportionment or any other matter, any decision on the matter made by an inspector or other officer of the Board.
§ (2) Regulations under this paragraph may contain such supplemental and incidental provisions as appear to the Board to be expedient including in particular—
- (a) provisions as to the choice of the Commissioners, whether a body of General Commissioners or the Special Commissioners, to hear the appeal where, in addition to the appellant against an assessment, or the claimant in the case of an appeal against the decision on a claim, and in addition to the inspector or other officer of the Board, some other person is entitled to be a party to the appeal, and
- (b) provisions corresponding to section 329 of the Income Tax Act 1952 (Procedure on apportionments where more than one body of General Commissioners has jurisdiction), and
- (c) provisions authorising the giving of conditional decisions where, under section 40 or any other provision of this Act, questions on an appeal against an assessment or a decision on a claim may go partly to one tribunal and partly to another.
§ (3) Regulations under this paragraph—
- (a) shall be made by statutory instrument but no such instrument shall have effect unless it is approved by a resolution of each House of Parliament, and
- (b) shall have effect notwithstanding anything in the provisions of the Income Tax Acts applied by this Schedule.
§ Married Women
§ 3.—(1) Subject to this paragraph, the amount of capital gains tax on chargeable gains accruing to a married woman in a year of assessment, or part of a year of assessment, during which she is a married woman living with her husband shall be assessed and charged on the husband and not otherwise but this sub-paragraph shall not affect the amount of capital gains tax chargeable on a man apart from this sub-paragraph nor result in the additional amount of capital gains tax charged on a man by virtue of this sub-paragraph being different from the amount which would otherwise have remained chargeable on the married woman.
§ (2) Sub-paragraph (1) above shall not apply in relation to a husband and wife in any year of assessment if, before 6th July in the year next following that year of assessment, an application is made by either the husband or wife, and such an application duly made shall have effect not only as respects the year of assessment for which it is made but also for any subsequent year of assessment;
§ Provided that the applicant may give, for any subsequent year of assessment, a notice to withdraw that application and where such a notice is given the application shall not have effect with respect to the year for which the notice is given or any subsequent year.
§ A notice of withdrawal under this proviso shall not be valid unless it is given within the period for making, for the year for which the notice is given, an application similar to that to which the notice relates.
§ (3) Returns under section 7 or section 9(6) of the Income Tax Management Act 1964 as respects chargeable gains accruing to a married woman may be required either from her or, if her husband is liable under sub-paragraph (1) above from him.
§ (4) Section 359 (collection from wife of tax assessed on husband attributable to her income) and section 360 (right of husband to disclaim liability for tax on deceased wife's income) of the Income Tax Act 1952 shall apply with any necessary modifications in relation to capital gains tax as they apply in relation to income tax other than surtax.
§ (5) An application or notice of withdrawal under this paragraph shall be in such form and made in such manner as may be prescribed by the Board.