Taxes Management Act 1970 section 2A

General Commissioners: costs and expenses in legal proceedings

Section 2A dealt with the provision for costs and expenses incurred by General Commissioners in connection with legal proceedings, but has been repealed.

• This section previously covered the costs and expenses that General Commissioners could incur in legal proceedings related to their tax functions.
• General Commissioners were lay people who heard tax appeals and other tax matters in a local, informal tribunal setting.
• The section was repealed by the Tribunals, Courts and Enforcement Act 2007, section 146, Schedule 23 Part 1.
• The functions of General Commissioners were transferred to the First-tier Tribunal and Upper Tribunal as part of the modernisation of the tribunal system.

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