Citation, commencement and effect1

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 19703;

  • “General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 19944;

  • “proceedings”—

    1. a

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

    2. 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 19705;

  • “Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 19946.

Amendments of Acts and statutory instruments, and repeals2

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The Acts specified in Part I of Schedule 2 are repealed, and the statutory instruments specified in Part II of that Schedule are revoked, to the extent specified in the third column of that Schedule.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

I consent,

Rodger of Earlsferry