Taxes Management Act 1970 section 41

Leave of General or Special Commissioners required for certain assessments

Section 41 required HMRC to obtain permission from the General or Special Commissioners before making certain tax assessments, providing a safeguard against unjustified late or additional assessments.

• Before raising certain assessments, HMRC was required to obtain leave (permission) from either the General Commissioners or the Special Commissioners.
• This requirement acted as an independent check on HMRC's power to make assessments outside normal time limits or in circumstances where additional scrutiny was warranted.
• The Commissioners would consider whether there were reasonable grounds for the assessment before granting leave.
• This section was repealed by the Finance Act 1989, removing this procedural requirement from the assessment process.

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