Taxation (Appeals Procedure)

HC Deb 17 December 1976 vol 922 cc861-2W

Mr. Ridley

asked the Chancellor of the Exchequer whether he will amend paragraph 47 of IR 14/15 1976 to clarify the appeals procedure and include the possibility of appeal to the Special Commissioners.

Mr. Robert Sheldon

No. The paragraph states that an appeal lies to "the independent Commissioners", which covers both the General and Special Commissioners. Applicants who are refused a certificate are formally notified that they may ask for a hearing before either body.