Taxes Management Act 1970 (c. 9)

SCHEDULES

[F1 SCHEDULE 3 U.K. Rules for assigning proceedings to General Commissioners

Textual Amendments

F1 Sch. 3 substituted (with effect in accordance with Sch. 22 para. 12 of the amending Act) by Finance Act 1996 (c. 8), Sch. 22 para. 10

Modifications etc. (not altering text)

C1 Sch. 3: power to modify conferred (E.W.S.) (25.2.1999 for specified purposes, 1.4.1999 in so far as not already in force) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 13(2)(a)(i)(b), 28(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

C2 Sch. 3 power to apply and modify conferred (26.3.1999 for specified purposes, 1.4.1999 in so far as not already in force) by The Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671), arts. 1(3), 12(2)(a)(i)(b); S.R. 1999/149, art. 2(b)(c), Schs. 1, 2 (with arts. 3-6)

Directions by the Board U.K.

9 (1) The Board may give directions for determining the relevant place in cases where — U.K.

(a) the proceedings fall within paragraph 2, 4 or 7 above, but there is no place falling within paragraph 2(2), 4(3) or, as the case may be, paragraph 7; or

(b) the relevant place would, apart from the direction, be a place outside the United Kingdom.

(2) A direction given under this paragraph by the Board shall not have effect in relation to any proceedings unless an officer of the Board has served on the taxpayer a notice in writing stating the effect of the direction in relation to those proceedings.

(3) A direction under sub-paragraph (1) above may be given in relation to—

(a) proceedings falling within that sub-paragraph;

(b) any class of such proceedings specified in the direction; or

(c) proceedings specified in the direction.]

Modifications etc. (not altering text)

C3 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 156(4) (with Sch. 36)

C4 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (22.7.2004) by Finance Act 2004 (c. 12), s. 159(4) (with Sch. 36)

C5 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 170(4), 284(1) (with Sch. 36)

C6 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 253(4), 284(1) (with Sch. 36)

C7 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 271(10), 284(1) (with Sch. 36)

C8 Sch. 3 paras. 1, 2, 8, 9 applied (with modifications) (6.4.2006) by Finance Act 2004 (c. 12), ss. 269(4), 284(1) (with Sch. 36)

C9 Sch. 3 paras. 1, 2, 8, 9 power to modify conferred (6.4.2006) by Finance Act 2004 (c. 12), s. 284(1), Sch. 33 para. 6(4) (with Sch. 36)