Taxes Management Act 1970 (c. 9)

SCHEDULES

[F1 SCHEDULE 3 U.K. Rules for assigning proceedings to General Commissioners

Textual Amendments

F1 Sch. 3 substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 10

Modifications etc. (not altering text)

C1 Sch. 3: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(i)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C2 Sch. 3 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(i)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

Introductory U.K.

1 U.K. In this Schedule—

“the relevant place” means the place referred to in section 44(1) of this Act, which is used to identify the General Commissioners before whom proceedings are to be brought; and

“the taxpayer”, in relation to any proceedings, means the party to the proceedings who is neither the Board nor an officer of the Board.]