Taxes Management Act 1970 section 4A

Deputy Special Commissioners

Section 4A made provision for the appointment of Deputy Special Commissioners, but has been repealed.

  • Section 4A originally provided for the appointment of Deputy Special Commissioners to assist with tax appeal hearings.
  • The section was repealed by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (SI 56/2009).
  • The functions previously carried out by Special Commissioners were transferred to the First-tier Tribunal and Upper Tribunal as part of a wider reform of the tribunal system.
  • Any references to Deputy Special Commissioners in older tax legislation or guidance should now be read in light of the current tribunal structure.

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