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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 30 November 1997 - onwards
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935. Power to issue precepts.

(1) Where notice of appeal has been given against an assessment, the Appeal Commissioners may, whenever it appears to them to be necessary for the purposes of the Tax Acts, issue a precept to the appellant ordering the appellant to deliver to them, within the time limited by the precept, a schedule containing such particulars for their information as they may demand under the authority of the Tax Acts in relation to -

(a) the property of the appellant,

(b) the trade, profession or employment carried on or exercised by the appellant,

(c) the amount of the appellant's profits or gains, distinguishing the particular amounts derived from each separate source, or

(d) any deductions made in determining the appellant's profits or gains.

(2) The Appeal Commissioners may issue further precepts whenever they consider it necessary for the purposes of the Tax Acts, until complete particulars have been furnished to their satisfaction.

(3) A precept may be issued by one Appeal Commissioner.

(4) A pe

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