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

Amendments to the principal Regulations

5.  For regulation 19 there shall be substituted–

“References of questions to other tribunals

19.— (1) A question in an appeal which is required to be determined in accordance with section 46B, 46C, 46D or 47B(1) of the Management Act shall be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not begun, by an inspector or other officer of the Board.

(2) Where any question in an appeal has been referred to another tribunal in accordance with paragraph (1) above, the Tribunal before whom the appeal is brought–

(a) shall make a final determination of the remaining question or questions in the appeal, and shall at the request of any party state a case thereon under regulation 22, without awaiting the determination of the question referred to the other tribunal, and

(b) shall make a final determination of the appeal (in accordance with regulation 16) once all the questions in the appeal have been finally determined.

(3) Where–

(a) a question in an appeal has been referred to the Special Commissioners in accordance with paragraph (1) above, and

(b) that question is the sole question in dispute in the appeal,

the proceedings shall be transferred to the Special Commissioners by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not yet begun, shall be brought before the Special Commissioners by an inspector or other officer of the Board.

(4) The reference in paragraph (2)(b) above to all questions in the appeal having been finally determined is a reference to a time when no further appeals in relation to those questions, whether by way of case stated under these Regulations or under any other enactment, are pending.”

(1)

Sections 46B to 46D were substituted for section 47 of the Taxes Management Act 1970 by paragraph 7 of Schedule 22 to the Finance Act 1996 (c. 8), and were amended by paragraphs 24 to 26 of Schedule 19 to the Finance Act 1998 (c. 36). Section 47B was inserted by paragraph 22 of Schedule 9 to the Finance Act 1986 (c. 41) and amended by paragraph 32 of Schedule 29 to the Income and Corporation Taxes Act 1988 (c. 1).