Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
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dealt with the roles of the General Commissioners and Special Commissioners in hearing tax appeals, but has been repealed following the transfer of tribunal functions.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.