Taxes Management Act 1970 section 46

General and Special Commissioners

Section 46 formerly dealt with the roles of the General Commissioners and Special Commissioners in hearing tax appeals, but has been repealed following the transfer of tribunal functions.

• Section 46 originally established the framework for tax appeals to be heard by General Commissioners or Special Commissioners.
• The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which came into effect on 1 April 2009.
• Tax appeal functions previously carried out by the General and Special Commissioners were transferred to the First-tier Tribunal and Upper Tribunal under the new unified tribunal system.
• Any references to the General or Special Commissioners in older legislation or guidance should now be read as references to the appropriate tier of the tax tribunal.