The General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999
1Citation and commencement
2Interpretation
3Amendments to the principal Regulations
4In regulation 18(2)(c) for “47” there shall be substituted “46D...
5For regulation 19 there shall be substituted– References of questions...
6In regulation 20– (a) in paragraph (1) after the word...

1999 No. 3293

INCOME TAX

The General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999

Made

Laid before Parliament

Coming into force

The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B of the Taxes Management Act 19701, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 19922 and with the consent of the Scottish Ministers3, hereby makes the following Regulations: