A right to elect to bring an appeal or other proceedings under the Taxes Acts F1or Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 F2or by Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 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.

Save as otherwise provided in the Taxes Acts F3or in regulations under section 56B of this Act F4... , the determination of the General Commissioners or the Special Commissioners in any proceedings under the Taxes Acts shall be final and conclusive.