The powers of the General and Special Commissioners are governed
by the relevant provisions of the TMA and the General Commissioners
(Jurisdiction and Procedure) Regulations SI 1994/1812 and by the
Special Commissioners (Jurisdiction and Procedure) Regulations SI
1994/1811 respectively.
The General Commissioners are an independent appeal tribunal
who are appointed for separate areas in Great Britain and Northern
Ireland known as Divisions. General Commissioners in England, Wales
and Northern Ireland are appointed by the Lord Chancellor who is
advised by Committees which he has set up for this purpose. General
Commissioners for Divisions in Scotland are appointed by the
Scottish Executive. General Commissioners are unpaid, but are
entitled to certain travelling and subsistence allowances. A
General Commissioner must retire on reaching the age of 75 (see
TMA70/S2(7)).
The Regulations require that, where possible, a minimum of
three General Commissioners shall hear every appeal but that the
validity of the proceedings cannot be challenged where the tribunal
is comprised of only two.
The Special Commissioners are also an independent appeal
tribunal. They are appointed by the Department for Constitutional
Affairs, after consultation with the Lord Advocate, from
barristers, advocates and solicitors of at least 10 years standing.
One of the Special Commissioners is designated as the presiding
Special Commissioner and he may direct that certain appeals should
be heard by two or three Special Commissioners. Otherwise Special
Commissioners sit and act singly. The Special Commissioners have an
administrative support staff headed by the Clerk to the Special
Commissioners (see TMA70/S4(7)).
