Taxes Management Act 1970

[F1 46A Regulations about jurisdiction. U.K.

(1) The Lord Chancellor may, with the consent of the Lord Advocate, make regulations—

(a) providing for appeals or other proceedings under the Taxes Acts to be determined in certain circumstances by the Special Commissioners instead of the General Commissioners or by the General Commissioners instead of the Special Commissioners;

(b) providing for appeals or other proceedings under the Taxes Acts that would otherwise be determined by the General Commissioners for one division to be determined in certain circumstances by the General Commissioners for another division;

(c) as to the number of General Commissioners or Special Commissioners required or permitted to hear, or perform other functions in relation to, appeals or other proceedings under the Taxes Acts.

[F2 (1A) In subsection (1) above “the Taxes Acts” includes Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 [F3 or by Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999].]

(2) The regulations may—

(a) make different provision for different cases or different circumstances, and

(b) contain such supplementary, incidental, consequential and transitional provision as the Lord Chancellor thinks appropriate.

(3) Provision made by virtue of subsection (1) or (2) above may include provision amending this or any other Act or any instrument made under an Act.

(4) Regulations under this section shall be made by statutory instrument subject to annulment in pursuance of a resolution of either House of Parliament.]

Textual Amendments

F1 S. 46A inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para.3

F2 S. 46A(1A) inserted (4.3.1999 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), s. 28(3), Sch. 7 para. 3; S.I. 1999/527, art. 2(a)(b), Schs. 1, 2 (with arts. 3-6)

F3 Words in s. 46A(1A) inserted (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), art. 1(3), Sch. 6 para. 1; S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

Modifications etc. (not altering text)

C1 S. 46A applied (with modifications) (16.7.1992) by Inheritance Act 1984 (c. 51), s. 225A(1) (as inserted (16.7.1992) by Finance (No. 2) Act 1992 (c. 48), s. 76, Sch. 16 para.8)

C2 S. 46A applied (with modifications) by the Oil Taxation Act 1975 (c. 22), s. 1, Sch. 2 para. 1(1)

C3 S. 46A applied (31.7.1997) by Finance (No. 2) Act 1997 (c. 58), Sch. 2 para. 11(1)

C4 S. 46A functions transferred (19.5.1999) by The Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678), arts. 1, 2(1), Sch.

C5 S. 46A: certain functions made exercisable (30.6.1999) by The Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999 (S.I. 1999/1748), arts. 1, 3, Sch. 1 para. 4

C6 S. 46A(1) functions transferred (1.7.1999) by The Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750), arts. 1(1), 2, Sch. 1 (with art. 7)

C7 S. 46A(1)(c)(2)-(4) extended by Stamp Act 1891 (c. 39), s. 13A(4) (as substituted (with application in accordance with s. 109(4) of the amending Act) by Finance Act 1999 (c. 16), Sch. 12 para. 2 (with s. 122))

C8 S. 46A(1)(c)(2)-(4) extended (with effect in accordance with s. 114(2) of the amending Act) by Finance Act 1999 (c. 16), Sch. 17 para. 11(5)