Section 50 | Procedure.

(1)Repealed

(2)Repealed

(3)Repealed

(4)Repealed

(5)Repealed

(6)If, on an appeal notified to the tribunal, the tribunal decides—

(a)that, ... , the appellant is overcharged by a self-assessment;

(b)that, ... , any amounts contained in a partnership statement are excessive; or

(c)that the appellant is overcharged by an assessment other than a self-assessment,

the assessment or amounts shall be reduced accordingly, but otherwise the assessment or statement shall stand good.

(7)If, on an appeal notified to the tribunal, the tribunal decides—

(a)that the appellant is undercharged to tax by a self-assessment ... ;

(b)that any amounts contained in a partnership statement ... are insufficient; or

(c)that the appellant is undercharged by an assessment other than a self-assessment,

the assessment or amounts shall be increased accordingly.

(7A)If, on an appeal notified to the tribunal, the tribunal decides that a claim or election which was the subject of a decision contained in a closure notice under section 28A of this Act should have been allowed or disallowed to an extent different from that specified in the notice, the claim or election shall be allowed or disallowed accordingly to the extent that the tribunal decides is appropriate, but otherwise the decision in the notice shall stand good.

(8)Where, on an appeal notified to the tribunal against an assessment (other than a self-assessment) which—

(a)assesses an amount which is chargeable to tax, and

(b)charges tax on the amount assessed,

the tribunal decides as mentioned in subsection (6) or (7) above, the tribunal may, unless the circumstances of the case otherwise require, reduce or, as the case may be, increase only the amount assessed; and where any appeal notified to the tribunal is so determined the tax charged by the assessment shall be taken to have been reduced or increased accordingly.

(9)Where any amounts contained in a partnership statement are reduced under subsection (6) above or increased under subsection (7) above, an officer of the Board shall by notice to each of the relevant partners amend—

(a)the partner’s return under section 8 or 8A of this Act, or

(b)the partner’s company tax return,

so as to give effect to the reductions or increases of those amounts.

(10)Where an appeal is notified to the tribunal, the decision of the tribunal on the appeal is final and conclusive.

(11)But subsection (10) is subject to—

(a)sections 9 to 14 of the TCEA 2007,

(b)Tribunal Procedure Rules, and

(c)the Taxes Acts.