SCHEDULES
F1SCHEDULE 3 Rules for assigning proceedings to General Commissioners
Procedure for making elections, etc.
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.
(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.