Search Legislation

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

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)

More Resources

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Citation, commencement and effect

1.—(1) These Regulations may be cited as the General and Special Commissioners (Amendment of Enactments) Regulations 1994, shall come into force on 1st September 1994, and have effect with respect to—

(a)any proceedings before the General Commissioners in relation to which the General Commissioners Regulations apply, and

(b)any proceedings before the Special Commissioners in relation to which the Special Commissioners Regulations apply.

(2) In this regulation—

  • “General Commissioners” shall be construed in accordance with section 2(1) of the Taxes Management Act 1970(1);

  • “General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 1994(2);

  • “proceedings”—

    (a)

    so far as concerns proceedings before the General Commissioners, has the meaning given by regulation 2 of the General Commissioners Regulations;

    (b)

    so far as concerns proceedings before the Special Commissioners, has the meaning given by regulation 2 of the Special Commissioners Regulations;

  • “Special Commissioners” shall be construed in accordance with section 4(1) of the Taxes Management Act 1970(3);

  • “Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994(4).

Amendments of Acts and statutory instruments, and repeals

2.—(1) Schedule 1, which makes amendments to Acts and statutory instruments, shall have effect.

(2) The Acts specified in Part I of Schedule 2 are repealed, and the statutory instruments specified in Part II of that Schedule are revoked, to the extent specified in the third column of that Schedule.

Mackay of Clashfern, C.

Dated 5th July 1994

I consent,

Rodger of Earlsferry

Dated 6th July 1994

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources