The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003

Explanatory Note

(This note is not part of the Regulations)

These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) to provide for appeals to the Special Commissioners under section 320 of the Proceeds of Crime Act 2002. These appeals relate to the exercise of Revenue functions, under the 2002 Act, by the Director of the Assets Recovery Agency.

These Regulations provide for the manner in which an assessor nominated under section 320(2) of the 2002 Act is to assist the Special Commissioners.

They make minor amendments effectively to provide that, for the purposes of joinder of additional parties and representation, the respondent in an appeal under section 320 of the 2002 Act will be the Director of the Assets Recovery Agency, and in relation to an appeal against refusal or withdrawal of accreditation as a community development finance institution, the respondent will be the Secretary of State.

They also amend regulation 10 of the 1994 Regulations so that the powers of the Special Commissioners to obtain information conferred by that regulation may be exercised against the Inland Revenue.