Taxes Management Act 1970 section 45

Quorum of Special Commissioners

Section 45 dealt with the minimum number of Special Commissioners required to hear and determine tax appeals, but has been repealed following the transfer of tribunal functions.

• Section 45 originally set out the quorum rules for Special Commissioners hearing tax appeal cases.
• The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56).
• The functions of the Special Commissioners were transferred to the First-tier Tribunal and Upper Tribunal under the new unified tribunal system.
• Tax appeals previously heard by the Special Commissioners are now dealt with by the Tax Chamber of the First-tier Tribunal.

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