F1SCHEDULE 3 Rules for assigning proceedings to General Commissioners
Directions by the Board
9
(1)
The Board may give directions for determining the relevant place in cases where —
(a)
the proceedings fall within paragraph 2, 4 or 7 above, but there is no place falling within paragraph 2(2), 4(3) or, as the case may be, paragraph 7; or
(b)
the relevant place would, apart from the direction, be a place outside the United Kingdom.
(2)
A direction given under this paragraph by the Board shall not have effect in relation to any proceedings unless an officer of the Board has served on the taxpayer a notice in writing stating the effect of the direction in relation to those proceedings.
(3)
A direction under sub-paragraph (1) above may be given in relation to—
(a)
proceedings falling within that sub-paragraph;
(b)
any class of such proceedings specified in the direction; or
(c)
proceedings specified in the direction.