AH1110 - General Commissioners - Jurisdiction: Change of jurisdiction by agreement: example agreement

MEMORANDUM OF AGREEMENT

1. This agreement is between HMRC ...................... Office and ...........................
   
   
2. In accordance with the provisions of TMA70/S44 (2) we agree that the Commissioners shown in TMA70/SCH3 shall not have jurisdiction in respect of appeals/applications made by .............. in respect of …………………………. after the date of this agreement.
   
   
3. We agree that the Commissioners for .................... Division should have jurisdiction for all such appeals/applications.
   
   
4. This agreement can be terminated by either party in which case all subsequent appeals/applications will be dealt with by the Commissioners given by the rules in TMA70/SCH3.'