Finance Act 2007 · s 35

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35.
Amendment of Schedule 5
Schedule 5 to the principal Act is amended—
(a)	 by substituting for subparagraph 1(3) the following subparagraph:

“(3)  Two or more hearing of appeals may be heard concurrently at any one time, and if the Chairman of the Special Commissioners—
(a)	 is presiding at the hearing of one of the appeals, the
Special Commissioners present at the hearing of the other appeals; or
(b)	 has not been appointed or is not present at the hearing of any of the appeals, the Special Commissioners present at the hearing of the appeals, shall choose one of their number (who shall be a person with experience of the kind mentioned in subparagraph (1)) to preside at the hearing of the other appeal or appeals, as the case may be.”;
(b)	 by inserting after paragraph 1 the following paragraph:
“1a.  If any one of the Special Commissioners who has commenced hearing any of the appeals is unable to complete the hearing due to expiration of the term of his appointment or other reason, the hearing may, with the consent of both parties, be heard afresh or continued by the remaining Special Commissioners with another
Special Commissioner.”;
(c)	 in subsubparagraph 17(1)(b), by inserting after the word
“party,” the words “or may dismiss the appeal if the defaulting party is the appellant,”;
(d)	 in subsubparagraph 17(2)(a), by inserting after the word
“decide” the words “or dismiss”; and
(e)	 by inserting after paragraph 23 the following paragraph:
“23a.  For the purpose of paragraph 23, “deciding order” includes an order where the Special Commissioners dismiss an appeal under paragraph 17.”.

Act 683

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s 35Amendment of Schedule 5

Schedule 5 to the principal Act is amended—

(a)

by substituting for subparagraph 1(3) the following subparagraph:

“(3) Two or more hearing of appeals may be heard concurrently at any one time, and if the Chairman of the Special Commissioners—

(a)

is presiding at the hearing of one of the appeals, the

Special Commissioners present at the hearing of the other appeals; or

(b)

has not been appointed or is not present at the hearing of any of the appeals, the Special Commissioners present at the hearing of the appeals, shall choose one of their number (who shall be a person with experience of the kind mentioned in subparagraph (1)) to preside at the hearing of the other appeal or appeals, as the case may be.”;

(b)

by inserting after paragraph 1 the following paragraph:

“1a. If any one of the Special Commissioners who has commenced hearing any of the appeals is unable to complete the hearing due to expiration of the term of his appointment or other reason, the hearing may, with the consent of both parties, be heard afresh or continued by the remaining Special Commissioners with another

Special Commissioner.”;

(c)

in subsubparagraph 17(1)(b), by inserting after the word

“party,” the words “or may dismiss the appeal if the defaulting party is the appellant,”;

(d)

in subsubparagraph 17(2)(a), by inserting after the word

“decide” the words “or dismiss”; and

(e)

by inserting after paragraph 23 the following paragraph:

“23a. For the purpose of paragraph 23, “deciding order” includes an order where the Special Commissioners dismiss an appeal under paragraph 17.”.