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Contents

Legislation

Taxes Management Act 1970

Crossheading Jurisdiction

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Section 44 General Commissioners.
Section 45 Quorum of Special Commissioners.
Section 46 General and Special Commissioners.
Section 46A Regulations about jurisdiction.
Section 46B Questions to be determined by Special Commissioners.
Section 46C Jurisdiction of Special Commissioners over certain claims included in returns.
Section 46D Questions to be determined by the relevant tribunal.
Section 47 Special jurisdiction relating to tax on chargeable gains.
Section 47A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Section 47B Special jurisdiction relating to Business Expansion Scheme.

Jurisdiction
Jurisdiction of Special Commissioners over certain claims included in returns.

Section 46C | Jurisdiction of Special Commissioners over certain claims included in returns.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed