Capital Gains Tax PART 1 Preliminary Citation and commencement 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General interpretative provisions 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The meaning of question in dispute 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The meaning of resident for tax purposes 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 2 Complaints about a question in dispute CHAPTER 1 Submitting a complaint and its effect etc Submitting a complaint to the Commissioners 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Information to be provided by the complainant when the complaint is submitted 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Complaint to be submitted to other competent authorities concerned 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exception for individuals and smaller undertakings 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effect of submitting the complaint etc 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Acknowledgement and requests for further information Acknowledgement of receipt of the complaint 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Requests by the Commissioners for further information 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Decision to accept or reject the complaint Decision of the Commissioners to accept or reject the complaint 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Challenging decisions to reject complaints Appeal to competent court against decision of Commissioners to reject the complaint 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request to set up an Advisory Commission for the purposes of giving opinions on decisions to accept and reject the complaint 15 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission opinion on decisions to accept or reject the complaint 16 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Withdrawal of complaint Withdrawal of the complaint by the complainant 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 3 Resolving a question in dispute CHAPTER 1 Resolving the question in dispute on a unilateral basis Decision by Commissioners to resolve question in dispute on a unilateral basis 18 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Decision by other competent authority concerned to resolve the question in dispute on a unilateral basis 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Resolving a question in dispute by mutual agreement The mutual agreement procedure etc 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request for information during a mutual agreement procedure 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mutual agreement procedure following Advisory Commission opinion on decision to reject the complaint 22 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Extension of the MAP period 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Termination of a mutual agreement procedure due to a judgment of a court 24 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspension of a mutual agreement procedure due to judicial or administrative proceedings 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dispute resolved by mutual agreement 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Duty to inform the complainant if dispute not resolved by mutual agreement 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Resolving a question in dispute: referral to Advisory Commission Request to set up an Advisory Commission for the purpose of resolving the question in dispute 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission not to be set up or proceedings terminated etc where the question in dispute resolved by court 29 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission not to be set up or proceedings stayed in culpable penalty cases 30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Refusal to set up an Advisory Commission in a case not involving double taxation 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission opinion on resolution of the question in dispute 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Resolving a question in dispute: referral to Alternative Dispute Resolution Commission Setting up an Alternative Dispute Resolution Commission 33 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 Resolving a question in dispute: final decision of competent authorities The final decision of the competent authorities 34 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publication of the final decision of the competent authorities or an abstract of it 35 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 4 Advisory Commission: composition, procedure and costs etc CHAPTER 1 Preliminary Interpretation of Part 36 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 2 Composition Composition of the Advisory Commission 37 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 3 Representatives of the Commissioners Representatives of the Commissioners on an Advisory Commission 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 4 Independent persons of standing Nominations for the list of independent persons of standing 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Objections to nominations for the list of independent persons of standing 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Independent persons of standing and substitutes: appointments etc 41 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Objections to appointments of independent persons of standing 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Request for disclosure of information about an independent person of standing etc 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 5 The chair Election of the chair 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 6 Appointments following application to competent court Competent court: appointments of independent persons of standing and the chair 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 7 Rules of Functioning The Rules of Functioning agreed by the Commissioners etc 46 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The standard Rules of Functioning 47 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 8 Information sharing and representation Provision of information to an Advisory Commission 48 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Advisory Commission: wrongful disclosure 49 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Affected persons: non-disclosure declaration and wrongful disclosure 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Affected persons appearing or being represented before Advisory Commission 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHAPTER 9 Costs Costs of the Advisory Commission 52 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Costs incurred by the complainant 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART 5 Alternative Dispute Resolution Commission: composition and form etc Alternative Dispute Resolution Commission: agreement about its composition and form 54 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alternative Dispute Resolution Commission: application of Part 4 55 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .