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

Taxes Management Act 1970 c. 9

10.  In section 56(1)—

(a) subsections (1), (2), (4) and (5) shall be omitted;

(b) in subsection (3) for the words “The party requiring the case” there shall be substituted the words “Where a party to an appeal requires the Commissioners to state and sign a case under regulation 20(1) of the General Commissioners Regulations, he”;

(c) in subsection (6) for the words “arising on the case” there shall be substituted the words “arising on a case stated and transmitted to the High Court under regulation 22 of the General Commissioners Regulations”;

(d) in subsection (9) for the words from the beginning to “a case” there shall be substituted the words “Where a party to an appeal against an assessment has required a case to be stated under regulation 20(1) of the General Commissioners Regulations, then notwithstanding that the case”.

(1)

Section 56 was amended by section 45(3) of the Finance (No. 2) Act 1975, paragraph 6 of Schedule 22 to the Finance Act 1984 and section 156(3) of the Finance Act 1989.