The Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Statutory Instruments

1994 No. 1811

INCOME TAX

INHERITANCE TAX

TAXES

The Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Made

6th July 1994

Laid before Parliament

14th July 1994

Coming into force

1st September 1994

The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B to 56D of the Taxes Management Act 1970(1), after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(2) and with the consent of the Lord Advocate, hereby makes the following Regulations:

(1)

1970 c. 9. Section 46A was inserted by paragraph 3, and sections 56B to 56D by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9). Paragraph 6 of Schedule 16 to the Finance (No. 2) Act 1992 extended section 46A, with modifications, and sections 56B to 56D to petroleum revenue tax appeals, and paragraph 8 of the Schedule extended those provisions to inheritance tax appeals by the insertion in the Inheritance Tax Act 1984 (c. 51) of section 225A. Section 46A and sections 56B to 56D were also extended, with modifications, to stamp duty reserve tax appeals by regulation 20 of, and Part I of the Schedule to, the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711, amended by S.I. 1993/3110).

(2)

1992 c. 53.