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Taxes Management Act 1970
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46 General and Special Commissioners.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.
(2)Save as otherwise provided in the Taxes Acts [F1or in regulations under section 56B of this Act] [F2and in particular save as provided by section 29 of this Act], the determination of the General Commissioners or the Special Commissioners in any proceedings under the Taxes Acts shall be final and conclusive.
Textual Amendments
F1Words in s. 46(2) inserted (with effect in accordance with reg. 1(1) of the amending S.I.) by The General and Special Commissioners (Amendment of Enactments) Regulations 1994 (S.I. 1994/1813), Sch. 1 para. 5
F2Words in s. 46(2) inserted (with effect in accordance with s. 199(2)(3) of the amending Act) by Finance Act 1994 (c. 9), Sch. 19 para. 16; S.I. 1998/3173, art. 2
Modifications etc. (not altering text)
C1 See Finance Act 1988 (c. 39) Sch. 5 para. 5(2)—appeal by underwriter's agent against inspector's determination.
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