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Taxes Management Act 1970
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Changes over time for: Section 46
Version Superseded: 03/05/1994
Alternative versions:
- 01/02/1991- Amendment
- 16/07/1992
Point in time - 03/05/1994- Amendment
- 01/09/1994- Amendment
- 31/07/1998- Amendment
- 04/03/1999- Amendment
- 26/03/1999- Amendment
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46 General and Special Commissioners. [1964(M) s.12(2); 1965 Sch.XI(1); 1966 Sch.VI 12(1).]U.K.
(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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