§ 26. Mr. Nicholas Bakerasked the Chancellor of the Exchequer if he will consider amending the power available to the Inland Revenue in regulation 48(3) of the 401W PAYE regulations contained in Statutory Instrument 1973 No. 334, giving an inspector of taxes the right to elect that an appeal to the general commissioners in connection with a PAYE matter is to be brought before the general commissioners for the division in which the inspector is based rather than for the division in which the place of employment is situated.
§ Mr. Peter ReesSchedule 3 to the Taxes Management Act 1970 gives an appellant against an assessment under Schedule E the general right to elect when giving notice of his appeal for it to be heard by the general commissioners for the division in which he resides. However, if my hon. Friend has a particular case of difficulty in mind I shall gladly look into it.