| Links from Section 949N | ||
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Finance (Tax Appeals) Act 2015 |
(a) references in the preceding subsections to the Appeal Commissioners' refusing to accept an appeal include references to a member or members of staff of the Commission, pursuant to an authority granted undersection 5(2) of theFinance (Tax Appeals) Act 2015, refusing to accept an appeal, and |
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section 5 |
(a) references in the preceding subsections to the Appeal Commissioners' refusing to accept an appeal include references to a member or members of staff of the Commission, pursuant to an authority granted undersection 5(2) of theFinance (Tax Appeals) Act 2015, refusing to accept an appeal, and |
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| Links to Section 949N (from within TaxSource Total) | ||
| Act | Linked from | Context |
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then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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then, for the purposes of the application of section 27(2) to the appeal concerned, the appeal shall be regarded as accepted by the Appeal Commissioners (within the meaning of section 949J, inserted by section 34, of the Act of 1997), but without prejudice to paragraphs (b) and (c) of section 949N(1), inserted by section 34, of that Act. |
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(b) an appeal is refused by the Appeal Commissioners under section 949N(1)(b) or (c), or |
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(b) there are no grounds for their invoking section 949N(1)(c) as a basis for not proceeding as subsequently mentioned in this subsection, |
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(4) Subsection (3) shall not affect the operation of section 949N(3) (provision with regard to finality of Appeal Commissioners’ refusal to accept an appeal). |
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Subject to sections 949N and 949O, the Appeal Commissioners shall accept an appeal after the end of the period referred to in section 949L(2) where they have no reason to believe that the appeal is not a valid appeal. |
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(5) Nothing in this section derogates from the functions of the Appeal Commissioners under section 949N. |
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(b) deciding whether to declare, under section 949N(3) (inserted by section 34) of the Act of 1997, that a refusal to accept an appeal is final, |
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