Taxes Management Act 1970 section 44

General Commissioners

Section 44 dealt with the role and jurisdiction of the General Commissioners, a body that formerly heard tax appeals, but has since been abolished and its functions transferred.

• The General Commissioners were a lay tribunal that heard appeals and disputes relating to tax matters under the Taxes Management Act 1970.
• Section 44 has been repealed in its entirety and is no longer in force.
• The functions of the General Commissioners were transferred to the First-tier Tribunal and Upper Tribunal by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which took effect from 1 April 2009.
• Any references to the General Commissioners in older legislation or correspondence should now be read as references to the appropriate tier of the unified tax tribunal system.