Taxes Management Act 1970 section 31B

Appeals: appeals to General Commissioners

Section 31B originally provided the route for taxpayers to bring tax appeals before the General Commissioners, but has been repealed following the transfer of tribunal functions.

• Section 31B set out the procedure for making tax appeals to the General Commissioners, who were local panels of lay people hearing tax disputes.
• The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 2009/56), which came into effect under article 1(2) and Schedule 1, paragraph 21 of that order.
• The functions previously carried out by the General Commissioners were transferred to the First-tier Tribunal (Tax Chamber) as part of a wider reform of the tribunal system.
• Any tax appeals that would formerly have been made under this section are now governed by the tribunal rules applicable to the First-tier Tribunal and Upper Tribunal.

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