PART 2 Appeals, Jurisdiction and Other Matters
5.Appeals: election to bring an appeal before Special Commissioners
8.Assignment to General Commissioners: purchaser’s election for place of business or residence
9.Assignment to General Commissioners: purchaser’s election in linked transactions
10.Assignment to General Commissioners: purchaser’s election where one transaction and more than one division
11.Assignment to General Commissioners: further returns under section 81
13.Assigning proceedings commenced by the Inland Revenue to General Commissioners
17.Transfer of complex or lengthy appeals to Special Commissioners
19.Shares or securities valuations to be determined by Special Commissioners
PART 4 Taxes Management Act 1970
25.Application of provisions of the Taxes Management Act 1970 in relation to appeals from the General and Special Commissioners with modifications
26.Application of provisions of the Taxes Management Act 1970 with modifications in relation to referrals to the Special Commissioners under Schedules 10 and 11