# Taxes Management Act 1970, Paragraph 5


An appeal, or other proceedings in the nature of an appeal, instituted on a claim, or proceedings in the nature of a claim, made before 6th April 1965 shall be continued before the same Commissioners notwithstanding that, under Schedule 2 to this Act or Schedule 2 to the Income Tax Management Act 1964, an appeal on the claim should have been made to some other Commissioners.

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Source: https://www.legislation.gov.uk/ukpga/1970/9/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.