Taxes Management Act 1970 Schedule 3

Rules for assigning proceedings to General Commissioners

Schedule 3 set out the rules that determined which division of General Commissioners would hear a particular tax appeal or proceeding, based on the taxpayer's residence, place of business, or the location of the relevant tax office.

• Schedule 3 provided the framework for allocating tax proceedings to the correct division of General Commissioners based on geographical and administrative criteria.
• The rules linked the assignment of cases to factors such as the taxpayer's place of residence, the location of their trade or business, or the tax district handling their affairs.
• The schedule ensured that tax disputes were heard by the appropriate local body of General Commissioners, providing a degree of local accountability in the tax appeals process.
• Schedule 3 was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which transferred the jurisdiction of the General Commissioners to the First-tier Tribunal (Tax Chamber) as part of a wider modernisation of the tribunals system.

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