The Special Commissioners (Jurisdiction and Procedure) Regulations 1994

1. Introductory Text

2. PART I INTRODUCTORY

   1. 1. Citation, commencement and application

   2. 2. Interpretation

3. PART II PREPARATION FOR A HEARING

   1. 3. Listing and notice of hearing

   2. 4. General power to give directions

   3. 5. Summoning of witnesses

   4. 6. Agreement of documents

   5. 7. Proceedings to be heard together or in succession

   6. 8. Joining of additional parties

   7. 9. Preliminary hearing

   8. 10. Power of Special Commissioners to obtain information

   9. 11. Postponements and Adjournments

   10. 12. Expert evidence

4. PART III HEARING AND DETERMINATION OF PROCEEDINGS

   1. 13. Constitution and sittings of Tribunal

   2. 14. Representation at hearing

   3. 15. Hearings in public or in private

   4. 16. Failure of parties to attend hearing

   5. 17. Procedure and evidence at hearing

   6. 18. Decisions of Tribunal

   7. 19. Review of Tribunal’s decision in principle or final determination

   8. 20. Publication of decisions in principle or final determinations

   9. 21. Orders for costs

5. PART IV SPECIAL PROCEDURE

   1. 22. Proceedings relating to tax on chargeable gains

   2. 23. References of questions of value to other tribunals

   3. 24. Penalty for failure to comply with Tribunal direction

6. PART V MISCELLANEOUS

   1. 25. Irregularities

   2. 26. Notices

   3. 27. Service

   4. 28. Substituted service

7. Signature

8. Explanatory Note