Taxes Management Act 1970 section 47

Special jurisdiction relating to tax on chargeable gains

Section 47 dealt with the special jurisdiction of the General Commissioners and Special Commissioners in relation to appeals concerning capital gains tax, but was repealed by the Finance Act 1996.

• Section 47 originally provided rules governing which body of Commissioners had jurisdiction to hear appeals relating to tax on chargeable gains (capital gains tax).
• The section established a special jurisdictional framework that determined where and how disputes about capital gains tax assessments could be heard.
• The section was repealed by Schedule 22, paragraph 7 of the Finance Act 1996, meaning it no longer has any operative effect.
• Appeals relating to capital gains tax are now handled under the general appeals framework, ultimately falling within the jurisdiction of the First-tier Tribunal (Tax Chamber) following the transfer of the Commissioners' functions.

---