- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
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
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: