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.

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.]