FINANCE BILL 2001
CLAUSE 41: APPEALS AGAINST REVIEWED DECISIONS
SUMMARY
1. This clause provides that an appeal may be made to an appeal tribunal in respect of decisions confirmed on review by the Commissioners (or deemed to have been so confirmed) and sets out the conditions that must be fulfilled for an appeal to be entertained.
DETAILS OF THE CLAUSE
2. Subsection (1) lists the decisions which can be appealed to a Tribunal. These are (i) any decisions by the Commissioners on a review under Clause 40; and (ii) any decision by the Commissioners on any such review of a decision referred to in clause 40(1) as the Commissioners have agreed to undertake as a result of a request made after the end of the 45-day period.
3. Subsection (2) sets out the conditions which must be fulfilled in order for an appeal to be entertained. These are that the amount which the Commissioners have determined to be due must have been paid or deposited with them unless the Commissioners agree or the tribunal decides that the appellant would otherwise suffer hardship.
4. Subsection (3) specifies that on an appeal under this clause relating to a penalty for evasion, the burden of proof as to matters specified in paragraph (a) to (c) of sub-paragraph (1) of Schedule 6 lies upon the Commissioners.