Taxes Management Act 1970 Schedule 4 paragraph 7

Choice of Commissioners to hear proceedings

Schedule 4 paragraph 7 is a transitional provision that preserved the existing arrangements for which Commissioners would hear appeals and other proceedings that were already under way before 6th April 1965.

• This provision applies to appeals against assessments signed, claims made, or other proceedings started before 6th April 1965.
• For those pre-existing proceedings, the rules in section 44 and other provisions of the Taxes Management Act 1970 regarding which Commissioners should hear the case do not apply.
• The proceedings continue to be heard by whichever Commissioners would have been responsible under the law as it stood before the Income Tax Management Act 1964.
• This is a purely transitional measure ensuring that cases already in progress were not disrupted by the changes introduced by the 1964 and subsequent legislation.