Taxes Management Act 1970 section 3

Clerk to General Commissioners

Section 3 provided for the appointment and role of the clerk to the General Commissioners, a position that has since been abolished.

• Section 3 originally established the role of the clerk to the General Commissioners, who served as the administrative officer supporting these local tax tribunals.
• The General Commissioners were lay people who heard tax appeals, and the clerk provided them with legal and procedural guidance as well as handling administrative matters.
• This section was repealed by the Tribunals, Courts and Enforcement Act 2007, which replaced the General Commissioners with the First-tier Tribunal (Tax Chamber) as part of a wider reform of the tribunal system.
• Since the abolition, the administrative and judicial support functions formerly carried out by the clerk are now performed by the tribunal judiciary and HM Courts and Tribunals Service staff.