Annex 1: Minor changes in the law made by the Act: Change 45: Ministers of religion: alter the deduction rule in section 332(3)(b) of ICTA so that it is applied without reference to an inspector: remove the special appeals mechanism: section 159
This change applies the deduction rule without reference to an inspector. And the special appeal mechanism against the inspector’s decision is removed.
Section 332(3)(b) of ICTA provides that a deduction is allowed in respect of a dwelling-house for “such part of the rent (not exceeding one-quarter) as the inspector by whom the assessment is made may allow”. The inspector’s decision is subject to review by the General or Special Commissioners.
These rules do not fit with Self Assessment. So the section applies the deduction rule (“a deduction is allowed for …”) without reference to an inspector and without a special appeal mechanism.
This change has no implications for the amount of tax due, who pays it or when. It affects (in principle and in practice) only administrative matters.