Section 212 | Appeals

(1)The appeals within this subsection are—

(a)an appeal under section 31 of, or Schedule 1A to, TMA 1970,

(b)an appeal under paragraph 34(3) of Schedule 18 to FA 1998 against an amendment of a company's return, and

(c)an appeal under paragraph 48 of that Schedule against a discovery assessment or a discovery determination.

(2)Subsection (3) applies so far as the question in dispute on an appeal within subsection (1)—

(a)is or involves a determination of whether this Part has effect, and

(b)relates to any provision made or imposed as between two persons each of whom is within the charge to income tax or corporation tax in respect of profits arising from the relevant activities (see section 216).

(3)If this subsection applies—

(a)each of the persons as between whom the actual provision was made or imposed is entitled to be a party in any proceedings,

(b)the tribunal is to determine the question separately from any other question in the proceedings, and

(c)the tribunal's determination on the question has effect as if made in an appeal to which each of those persons was a party.

(4)In subsection (1)(c)—

“discovery assessment” means a discovery assessment under paragraph 41 of Schedule 18 to FA 1998 (which includes a discovery assessment under that paragraph as applied by paragraph 52 that Schedule), and

“discovery determination” means a discovery determination under paragraph 41 of that Schedule.