Taxes Management Act 1970 section 46A

Regulations about jurisdiction

Section 46A provides the power to make regulations governing which tribunal or court has jurisdiction to hear tax appeals and related proceedings.

• The section enables the Lord Chancellor (or equivalent authority) to make regulations specifying which tribunal or court should handle particular types of tax appeal or proceeding.
• These regulations can determine jurisdictional matters, including the allocation of cases between different levels of tribunal or court.
• The power was updated by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, reflecting the reorganisation of the tribunal system that replaced the former tax appeal bodies.
• The regulations made under this section help ensure that tax disputes are heard by the appropriate judicial body, providing clarity for both taxpayers and HMRC.