Capital Allowances Act 2001 section 204

Appeals etc

Section 204 sets out special rules for resolving disputes before a tribunal where questions about fixtures or apportionment elections affect the tax liabilities of more than one person.

• Where a question arises as to whether plant or machinery has become part of a building or land, and that question affects the tax liability of two or more persons, the tribunal determines the matter for all parties concerned
• Each person affected is entitled to be a party to the tribunal proceedings, and the application is governed by the relevant appeal provisions in Part 5 of the Taxes Management Act 1970
• Where a question relates to a joint apportionment election under section 198 or 199, the tribunal must determine that question separately from any other issues in the proceedings
• Each person who joined in the apportionment election is entitled to participate in the tribunal hearing, and the tribunal's decision takes effect as though it were made in an appeal to which all of those persons were parties