Taxes Management Act 1970

Section 42.

SCHEDULE 2 Jurisdiction in Appeals on Claims

Appeal from inspector

1 (1) Except as otherwise provided by the following provisions of this Schedule, or any other provision of the Taxes Acts, an appeal against the decision of an inspector on a claim shall lie to the General Commissioners, but the appellant may elect to bring the appeal before the Special Commissioners instead of the General Commissioners.

(2) If an appeal to either body of Commissioners is pending against an assessment on the appellant which relates to the same source of income as that to which the claim relates, the appeal on the claim shall lie to that body of Commissioners.

2 (1) An appeal from a decision of an inspector on a claim under any provision in column 1 of the Table below shall be to the General Commissioners, and paragraph 1 of this Schedule shall not apply.

(2) An appeal from a decision of an inspector on a claim under any provision in column 2 of the said Table shall be to the Special Commissioners, and paragraph 1 of this Schedule shall not apply.

TABLE

1	2
Appeal exclusively to General Commissioners	Appeal exclusively to Special Commissioners
In the principal Act—	In the principal Act—
Chapter II of Part I	section 158(1)
section 65(4)	section 310
Schedule 3	section 311
	section 315(3)
	section 331
	section 332
	section 338
	section 339
	section 384
	section 389
	section 391
	section 392
	Chapter I of Part XVIII

Appeal from Board

3 Except as otherwise provided by any provision of the Taxes Acts, an appeal against the decision of the Board on a claim shall lie to the Special Commissioners.