# The Capital Gains Tax Regulations 1967, Regulation 5: Assignment of appeals to General Commissioners


The rules for assigning proceedings to Commissioners in Schedule 3 to the Income Tax Management Act 1964 shall apply to an appeal against an assessment to capital gains tax as they apply to an appeal against an assessment under Schedule D, other than Cases I and II.

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Source: https://www.legislation.gov.uk/uksi/1967/149/regulation/5 (the official version)
Page: https://openlegislation.uk/capital-gains-tax-regulations-1967/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.