Section 18. Right of appeal. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART III - ASSESSMENT AND COLLECTION

Section 18. Right of appeal.

(1) A person aggrieved by an assessment made on him may appeal to the Special Commissioners against the assessment in the same manner as an appeal against an assessment of income tax made under the Income Tax Act 1967, and the provisions of sections 99, 100, 101,101(1A), 101(1B), 101(1C) and 102 of that Act, as far as they are applicable and with the necessary modifications, shall apply to an appeal against an assessment made under this Act as if-

[Am. Act 608:s:39]

(a) every reference in those sections to income tax or to tax were a reference to real property gains tax; and

(b) every reference in those sections to income were a reference to chargeable gains.

(2) The provisions of Schedule 5 to the Income Tax Act 1967, shall apply with necessary modifications to the hearing of appeals to the Special Commissioners and to the hearing of further appeals.

[Act 53]

(3) Where a person appeals under this Act, he shall not be entitled in the appeal to re-open any issue which has been finally and conclusively settled by virtue of section 20 (1) unless it is an issue already re-opened by the Director General.