Search Legislation

Advanced Search

The General and Special Commissioners (Amendment of Enactments) Regulations 1994

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

  1. Introductory Text

  2. 1.Citation, commencement and effect

  3. 2.Amendments of Acts and statutory instruments, and repeals

  4. Signature

    1. SCHEDULE 1

      AMENDMENTS

      1. 1.The Acts and statutory instruments listed below shall have effect...

      2. 2.Taxes Management Act 1970 c. 9

      3. 3.In section 44(5), after the words “Taxes Acts” there shall...

      4. 4.In section 45— (a) in subsection (1), the words from...

      5. 5.In section 46(2), after the words “Taxes Acts” where they...

      6. 6.In section 50— (a) subsections (1) to (5) shall be...

      7. 7.Sections 51 and 52 shall be omitted.

      8. 8.For section 53 there shall be substituted— Appeals against summary...

      9. 9.In section 55— (a) in subsection (6) the word “lawful”...

      10. 10.In section 56— (a) subsections (1), (2), (4) and (5)...

      11. 11.For section 56A there shall be substituted— Appeals from the...

      12. 12.In section 58 — (a) for subsection (2) there shall...

      13. 13.In section 98, in the Table the words “Section 51...

      14. 14.In section 100(1), the words from “or a penalty” to...

      15. 15.In section 100B(3), for the words “section 56” there shall...

      16. 16.In section 115, after subsection (4) there shall be added—...

      17. 17.In section 118(1)— (a) after the definition of “company” there...

      18. 18.Oil Taxation Act 1975 c. 22

      19. 19.In Schedule 5, in sub-paragraph (1) of paragraph 8—

      20. 20.Inheritance Tax Act 1984 c. 51

      21. 21.For section 225 there shall be substituted— Appeals from Special...

      22. 22.For section 251 there shall be substituted— Appeals against summary...

      23. 23.Income and Corporation Taxes Act 1988 c. 1

      24. 24.After section 705 there shall be inserted— Statement of case...

      25. 25.Finance Act 1994 c. 9

      26. 26.Tribunals and Inquiries (Revenue Tribunals) Order 1959 (S.I. 1959/452)

      27. 27.Capital Gains Tax Regulations 1967 (S.I. 1967/149)

      28. 28.Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711)

      29. 29.For regulation 10 there shall be substituted— Appeals from the...

      30. 30.(1) The Table in Part I of the Schedule (which...

      31. 31.(1) Part II of the Schedule (which restates the provisions...

      32. 32.Lloyd’s Underwriters (Tax) Regulations 1989 (S.I. 1989/421)

      33. 33.Lloyd’s Underwriters (Tax) (1987-88) Regulations 1990 (S.I. 1990/627)

      34. 34.Lloyd’s Underwriters (Tax) (1988-89) Regulations 1991 (S.I. 1991/851)

      35. 35.Lloyd’s Underwriters (Tax) (1989-90) Regulations 1992 (S.I. 1992/511)

      36. 36.Lloyd’s Underwriters (Tax) (1990-91) Regulations 1993 (S.I. 1993/415)

      37. 37.Income Tax (Employments) Regulations 1993 (S.I. 1993/744)

      38. 38.Lloyd’s Underwriters (Tax) (1991-92) Regulations 1994 (S.I. 1994/728)

    2. SCHEDULE 2

      REPEALS AND REVOCATIONS

      1. PART I REPEALS

      2. PART II REVOCATIONS

  6. Explanatory Note

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources

The data on this page is available in the alternative data formats listed: