Section 46D — Taxes Management Act 1970: Questions to be determined by the relevant tribunal .

Questions to be determined by the relevant tribunal . 46D 1 In so far as the question in dispute on an appeal to which this section applies—

a is a question of the value of any land or of a lease of land, and b arises in relation to the taxation of chargeable gains (whether under capital gains tax or corporation tax) or in relation to a claim under the 1992 Act, the question shall be determined by the relevant tribunal .

2 This section applies to—

a an appeal against an amendment of a self-assessment under section 9C of this Act or paragraph 30 of Schedule 18 to the Finance Act 1998; aa an appeal against an amendment of a return under paragraph 34 of Schedule 18 to the Finance Act 1998;

b an appeal against a conclusion stated or amendment made by a closure notice under section 28A or 28B of this Act;

c an appeal against an amendment of a partnership return under section 30B(1) of this Act;

d an appeal against an assessment to tax which is not a self-assessment;

e an appeal against a conclusion stated or amendment made by a closure notice under paragraph 7(2) of Schedule 1A to this Act relating to a claim or election made otherwise than by being included in a return;

f an appeal against a decision contained in a closure notice under paragraph 7(3) of Schedule 1A to this Act disallowing in whole or in part a claim or election made otherwise than by being included in a return.

3 In this section “ the relevant tribunal ” means—

a in relation to land in England and Wales, the Upper Tribunal ;

b in relation to land in Scotland, the Lands Tribunal for Scotland;

c in relation to land in Northern Ireland, the Lands Tribunal for Northern Ireland.