Section 46D | Questions to be determined by the relevant tribunal.

(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.