Taxes Management Act 1970 section 56B

Regulations about practice and procedure

Section 56B provides the power to make regulations governing the practice and procedure for tax appeals heard by the tribunal.

• This section was introduced by the Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009, which moved tax appeal functions to the new tribunal system.
• It enables the making of procedural rules that govern how tax appeals are conducted before the tribunal, ensuring a consistent and structured process.
• The regulations cover the practical aspects of how cases are managed, heard and decided, including matters such as filing requirements, time limits and hearing procedures.
• This provision supports the efficient administration of the appeals process by allowing detailed procedural rules to be set out in secondary legislation rather than in the primary Act itself.