Version Superseded: 03/05/1994
Point in time view as at 16/07/1992. This version of this provision has been superseded.
Taxes Management Act 1970, Section 46 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A right to elect to bring an appeal or other proceedings under the Taxes Acts before the Special Commissioners instead of before the General Commissioners shall be exercised by notice combined (in the case of an appeal) with the notice of appeal, or by a separate notice in writing to the inspector or other officer of the Board within the time limited for bringing the proceedings, and if no such notice of election is given the appeal or other proceedings shall be brought before the General Commissioners. F1
M1(2)Save as otherwise provided in the Taxes Acts, the determination of the General Commissioners or the Special Commissioners in any proceedings under the Taxes Acts shall be final and conclusive.
Textual Amendments
F1 See Finance Act 1988 (c. 39, SIF 63:1,2) Sch. 5 para. 5(2)—appeal by underwriter's agent against inspector's determination.
Marginal Citations
M11964(M) s.12(4); 1965 Sch.X1(1); 1966 Sch.VI 12(1).
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