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

Procedure for making elections, etc. U.K.

5 (1) An election by a taxpayer for the purposes of this Schedule shall be made by notice in writing to an officer of the Board. U.K.

(2) The time limit for the making of such an election in relation to proceedings is—

(a) the time when the taxpayer gives notice of appeal or, if the proceedings are not an appeal, otherwise commences the proceedings; or

(b) such later date as the Board allows.

(3) Such an election shall be irrevocable.

6 U.K. An election by an officer of the Board for the purposes of this Schedule shall be made by notice in writing served on the taxpayer.]