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

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(2) The Acts specified in Part I of Schedule 2 are repealed, and the statutory instruments specified in Part II of that Schedule are revoked, to the extent specified in the third column of that Schedule.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