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Taxes Management Act 1970

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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

Appeal exclusively to General Commissioners

2

Appeal exclusively to Special Commissioners

In the principal Act—In the principal Act—
Chapter n of Part Isection 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

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