Taxes Management Act 1970 Schedule 1

Forms of declarations

Schedule 1 previously prescribed the standard forms of declarations used in tax proceedings, but has been entirely removed from the legislation.

• Schedule 1 originally set out the prescribed forms of declarations to be used under the Taxes Management Act 1970.
• The entire schedule was omitted from the Act with effect from 1 April 2009.
• The removal was made by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which transferred various tribunal functions and restructured the appeals process for HMRC matters.
• As a result, no prescribed forms of declarations under this schedule remain in force, and any processes previously relying on these forms are now governed by the reformed tribunal procedures.

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