Appeal to General Division of High Court
40.—(1)  Any person who is dissatisfied with the Commissioner’s decision under section 39A(5) on a notice of objection may —
(a)within 30 days after the person is informed of that decision and upon payment of duty, and surcharge (if applicable), in conformity with that decision, appeal against the decision to the General Division of the High Court; and
(b)for that purpose, require the Commissioner to state and sign a case, setting out the question upon which the Commissioner’s opinion was required, and the decision made by the Commissioner.
[1/2013; 40/2019;41/2020]
(2)  Any appeal under subsection (1) is not effective unless written notice of the appeal is served on the Commissioner within 30 days of the person being informed of the Commissioner’s decision under section 39A(5) on the notice of objection.
[1/2013]
(3)  The Commissioner must thereupon state and sign a case and deliver it to the person by whom it is required, and the case may, within 7 days thereafter, be set down by that person for hearing.
(4)  Upon hearing the case, the General Division of the High Court is to determine the question submitted and —
(a)in the case of a decision on a notice of objection to an adjustment under section 33A — if the General Division of the High Court is of the opinion that the purpose or effect of the arrangement in question is that specified in section 33A(1), and section 33A(5) does not apply, the General Division of the High Court is to either confirm or vary the adjustment; and
(b)in any other case — if the General Division of the High Court is of the opinion that the instrument in question is chargeable with duty, the General Division of the High Court is to assess the duty with which it is chargeable.
[40/2019; 41/2020]
(5)  If it is decided by the General Division of the High Court that the Commissioner’s decision is erroneous, any excess of duty which may have been paid in conformity with the erroneous decision, together with any interest, surcharge, fine or penalty which may have been paid in consequence of the erroneous decision, is to be ordered by the General Division of the High Court to be repaid to the appellant, with or without costs as the General Division of the High Court may determine.
[40/2019; 41/2020]
(6)  If the Commissioner’s decision is confirmed, the General Division of the High Court may make an order for payment to the Commissioner of the costs incurred by the Commissioner in relation to the appeal.
[40/2019]
(7)  In this section —
“arrangement” has the meaning given by section 33A(3);
“surcharge” means a surcharge imposed under section 33B.
[41/2020]