Finance (Tax Appeals) Act 2015

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Consequential amendments to certain Schedules to Act of 1997

41. (1) Schedule 2 to the Act of 1997 is amended—

(a) by deleting subparagraph (3) of paragraph 16,

(b) by substituting the following for paragraph 20:

“20. The provisions of the Income Tax Acts relating to—

(a) assessments to income tax, and

(b) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of income tax due under this Schedule.”,

and

(c) by inserting the following after paragraph 20:

“20A. (1) Subject to subparagraph (2), a chargeable person aggrieved by an assessment made on that person under this Schedule may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(2) Where, in accordance with this Schedule, a chargeable person is required to make a return and account for income tax to the Collector-General, no appeal lies against an assessment until such time as the chargeable person makes the return and pays or has paid the amount of the income tax payable on the basis of that return.”.

(2) Schedule 11 to the Act of 1997 is amended by substituting the following for paragraph 6:

“6. A company aggrieved by a decision of the Revenue Commissioners made in respect of that company—

(a) to not approve of a scheme under paragraph 3(1),

(b) to not approve of an alteration to a scheme or the terms of a trust under paragraph 5(2), or

(c) to withdraw approval of a scheme under paragraph 5(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(3) Schedule 12 to the Act of 1997 is amended by substituting the following for paragraph 4:

“4. A founding company aggrieved by a decision of the Revenue Commissioners made in respect of that company—

(a) to not approve of a trust under paragraph 2(1),

(b) to not approve of an alteration to the terms of a trust under paragraph 3(2), or

(c) to withdraw approval of a trust under paragraph 3(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(4) Schedule 12A to the Act of 1997 is amended by substituting the following for paragraph 5:

“5. A grantor aggrieved by a decision of the Revenue Commissioners made in respect of that grantor—

(a) to not approve of a scheme under paragraph 2(1),

(b) to not approve of an alteration to a scheme under paragraph 4(2), or

(c) to withdraw approval of a scheme under paragraph 4(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision.”.

(5) Schedule 12C to the Act of 1997 is amended by substituting the following for paragraph 5:

“5. A grantor aggrieved by a decision of the Revenue Commissioners made in respect of that grantor—

(a) to not approve of a scheme under paragraph 2(1),

(b) to not approve of an alteration to a scheme under paragraph 4(2), or

(c) to withdraw approval of a scheme under paragraph 4(1),

may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of the decision.”.

(6) Schedule 18 to the Act of 1997 is amended—

(a) by deleting clause (b) of paragraph 1(6),

(b) by substituting the following for clause (a) of paragraph 1(7):

“(a) The provisions of the Income Tax Acts relating to—

(i) assessments to income tax, and

(ii) the collection and recovery of income tax,

shall, in so far as they are applicable, apply to the assessment, collection and recovery of appropriate tax.”,

and

(c) by inserting the following after subparagraph (8) of paragraph 1:

“(9) (a) Subject to clause (b), a collective investment undertaking aggrieved by an assessment made on that undertaking under this Schedule may appeal the assessment to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of assessment.

(b) Where, in accordance with this Schedule, a collective investment undertaking is required to make a return and account for appropriate tax to the Collector-General, no appeal lies against an assessment until such time as the collective investment undertaking makes the return and pays or has paid the amount of the appropriate tax payable on the basis of that return.”.

(7) Schedule 18B to the Act of 1997 is amended by deleting paragraph 33.

(8) Schedule 19 to the Act of 1997 is amended by substituting the following for subparagraph (1) of paragraph 16:

“(1) An offshore fund, or a trustee or officer of the fund, as the case may be, aggrieved by—

(a) a notice of a determination under paragraph 15(3), or

(b) a notice given under paragraph 15(4),

as the case may be, given to that fund, trustee or officer may appeal the notice to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of that notice.”.

(9) Schedule 21 to the Act of 1997 is amended in paragraph 3(4) by deleting “in the opinion of the Appeal Commissioners”.

(10) Schedule 22 to the Act of 1997 is amended—

(a) in paragraph 2(1)(b) by substituting “it would be reasonable to consider that” for “in the opinion of the Appeal Commissioners”,

(b) in paragraph 2(2) by substituting “regard shall be had to” for “the Appeal Commissioners shall have regard to”,

(c) in paragraph 3(2) by deleting “in the opinion of the Appeal Commissioners”, and

(d) by substituting the following for subparagraph (5) of paragraph 3:

“(5) Where, under subparagraph (2), an amount is to be set aside for the payment of dividends on shares of any class, and dividends on shares of the class have been treated under this Schedule as paid to any extent out of profits accumulated before the relevant date, that treatment may be taken into account and the amount to be set aside reduced accordingly.”.

(11) Schedule 24 to the Act of 1997 is amended in subparagraph (2) of paragraph 12 by substituting “a person aggrieved by a decision of the inspector in relation to a claim made by that person may appeal the decision to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that decision” for all the words beginning with “and, if the inspector objects to any such claim” down to and including the last word in that subparagraph.

(12) Schedule 25B to the Act of 1997 is amended, in relation to the item at reference number 6 and the item at reference number 8, by deleting, in the paragraph (c) in column (3) opposite the item concerned, “it is shown to the satisfaction of the inspector, or on appeal to the satisfaction of the Appeal Commissioners, that”.

(13) Schedule 25C to the Act of 1997 is amended in paragraph 5—

(a) by substituting the following for subparagraph (3):

“(3) An individual aggrieved by a determination issued to that individual under subparagraph (2) may appeal the determination to the Appeal Commissioners, in accordance with section 949I, within the period of 30 days after the date of the notice of that determination.”,

and

(b) by deleting subparagraph (4).

(14) Schedule 27 to the Act of 1997 is amended in Part 1 by deleting—

(a) the heading “Form of Declaration to be Made by Appeal Commissioners Acting in respect of Tax under Schedule D” and all the words of the declaration that follow and relate to that heading, and

(b) the heading “Form of Declaration to be Made by the Clerk to the Appeal Commissioners” and all the words of the declaration that follow and relate to that heading.