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CLAUSE
42: DETERMINATIONS ON APPEAL
SUMMARY
1.
This clause makes provision for supplementary matters relating to
appeals such as what may happen when a tribunal finds that an assessment
should have been for a higher amount of tax, or that a liability to
a penalty or interest arises.
DETAILS OF THE CLAUSE
2.
Sub-paragraph (1) provides that, when a tribunal find
that an assessment should have been for a higher amount of tax and
specifies the correct amount, the assessment for the new amount shall
have effect as if it were an assessment notified to the appellant
at the same time as the original assessment.
3.
Sub-paragraph (2) provides that, on an appeal against a reviewed
decision under clause 41, the powers of the appeal tribunal shall
include a power, where the tribunal allow an appeal on the grounds
that the Commissioners could not reasonably have arrived at the decision,
either to direct that the decision is to cease to have effect from
a certain time or to require the Commissioners to conduct a further
review of their original decision.
4.
Sub-paragraph (3) sets out the circumstances in which the tribunal
can modify the amount payable when, on an appeal under section 41,
it finds that there is a liability to a penalty or to an amount of
interest.
5.
Sub-paragraph (4) provides for the repayment with interest
of deposited amounts which turn out on an appeal under clause 41 not
to be due.
6.
Sub-paragraph (5) provides that, when on an appeal under section
41 it is found that whole or part of a repayment in respect of a tax
credit due to an appellant has not been paid, that amount shall be
paid back to the appellant with interest at such rate as the tribunal
may determine.
7.
Sub-paragraph (6) provides that, where an appeal has been entertained
even though the amount in question has not been paid or deposited
and it is found upon appeal that that amount is due, the tribunal
have the power to direct that that amount be paid with interest at
such rate as it may specify.
8.
Sub-paragraph (7) provides for certain sections of the VAT
Act 1994 (settling of appeals by agreement and enforcement of certain
decisions of tribunal) to have effect in respect of aggregates levy.
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