Taxes Management Act 1970 section 46B

Questions to be determined by Special Commissioners

Section 46B dealt with certain tax questions that were to be heard and decided by the Special Commissioners rather than the General Commissioners.

• This section originally directed that specific categories of tax disputes be referred to the Special Commissioners, who had greater legal and technical expertise than the General Commissioners.
• The Special Commissioners acted as a specialist tax tribunal, handling more complex or legally significant matters that required detailed technical knowledge of tax law.
• The distinction between General Commissioners and Special Commissioners was part of the older tribunal structure for resolving tax disputes in the United Kingdom.
• Section 46B was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which transferred the functions of both the General and Special Commissioners to the First-tier Tribunal and Upper Tribunal.