6.—(1) Rules 3 to 5 apply only to proceedings to which the Special Commissioners (Jurisdiction and Procedure) Regulations 1994(1) or the General Commissioners (Jurisdiction and Procedure) Regulations 1994 apply.
(2) Rule 3 shall not apply to any proceedings in which the Special Commissioners' certificate issued under section 56A(2)(b) of the Taxes Management Act 1970 is issued before the date on which these Rules come into force.
(3) Rule 5(e) shall apply to all proceedings in which the decision of the tribunal is made on or after the date on which these Rules come into force.
S.I. 1994/1811.