What was the purpose of section 3A of the Taxes Management Act 1970?

Section 3A provided an indemnity protecting General Commissioners and their clerks from personal financial liability for actions taken or decisions made in good faith during the honest exercise of their official tax tribunal functions. This allowed them to make impartial decisions without fear of personal legal consequences.

Who were General Commissioners and what role did their clerks perform?

General Commissioners were lay people who served as part-time tax tribunal members, hearing appeals and disputes between taxpayers and HMRC's predecessors. Their clerks provided legal and administrative support to ensure tribunal proceedings were conducted properly and in accordance with established procedures.

Why was section 3A of the Taxes Management Act 1970 repealed?

Section 3A was repealed by the Tribunals, Courts and Enforcement Act 2007, Schedule 23, Part 1. This Act restructured the United Kingdom tribunal system, abolishing General Commissioners and transferring their functions to the First-tier Tribunal (Tax Chamber). Equivalent protections are now provided under the new tribunals framework.

What protection replaced the indemnity previously provided by section 3A?

The indemnity previously afforded by section 3A is now addressed under the broader framework governing tribunal judges and members within the unified tribunals system established by the Tribunals, Courts and Enforcement Act 2007. The First-tier Tribunal (Tax Chamber) now hears most tax appeals with equivalent protections in place.

Taxes Management Act 1970 section 3A

General Commissioners and clerks: indemnity

Section 3A provided an indemnity protecting General Commissioners and their clerks from personal liability when acting in good faith in the performance of their duties.

General Commissioners and their clerks were protected from personal financial liability for actions taken in good faith in the course of their official duties.
This indemnity ensured that those serving in these roles could carry out their tax tribunal functions without fear of personal legal consequences for honest decisions.
The section was repealed by the Tribunals, Courts and Enforcement Act 2007, which replaced the General Commissioners system with the new First-tier Tribunal (Tax Chamber).
The protection previously offered by this section is now addressed under the broader framework governing tribunal judges and members in the unified tribunals system.

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