Section 371UE | Appeals affecting more than one person

(1)This section applies if—

(a)a relevant appeal involves any question concerning the application of this Part in relation to a particular person, and

(b)the resolution of that question is likely to affect the liability under this Part of any other person in relation to the CFC concerned.

(2)Each of the following is a “relevant appeal”—

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

(b)an appeal under paragraph 48 of that Schedule against a discovery assessment.

(3)The appeal is to be conducted as follows.

(4)Each of the persons whose liability under this Part is likely to be affected by the resolution of the question is entitled to be a party to the proceedings.

(5)The tribunal must determine the question separately from any other questions in the proceedings.

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