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Finance Act 2003, Paragraph 6 is up to date with all changes known to be in force on or before 11 September 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Valid from 10/07/2003
6(1)The Lord Chancellor may make regulations about the practice and procedure to be followed in connection with matters in respect of which the Special or General Commissioners have jurisdiction.U.K.
(2)The regulations may, in particular, include provision—
(a)enabling the Commissioners to join as a party to the proceedings a person who would not otherwise be a party;
(b)for requiring a party to the proceedings to provide information and make documents available for inspection by—
(i)the Commissioners,
(ii)any party to the proceedings, or
(iii)an officer of the Board;
(c)for requiring persons to attend the hearing to give evidence and produce documents;
(d)as to evidence generally in relation to proceedings;
(e)enabling the Commissioners to review their decisions;
(f)for the imposition of penalties not exceeding an amount specified in the regulations;
(g)for the determination and recovery of penalties imposed by virtue of paragraph (f) and for appeals against such penalties.
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