Taxes Management Act 1970 section 57B

Commissioners: procedural rules

Section 57B dealt with the power of the Commissioners to make procedural rules governing tax appeal hearings and related proceedings.

• This section provided the Commissioners with authority to establish rules governing how tax appeal proceedings were conducted.
• The procedural rules could cover matters such as the giving of notice, the conduct of hearings, and the determination of appeals.
• The section was introduced by the Finance (No. 2) Act 1992 as part of broader reforms to the tax appeals process.
• This provision has since been superseded by the transfer of tax appeal functions to the First-tier Tribunal and Upper Tribunal under the Tribunals, Courts and Enforcement Act 2007.