1999 No. 3294

INCOME TAX
INHERITANCE TAX
TAXES

The Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999

Made

Laid before Parliament

Coming into force

The Lord Chancellor, in exercise of the powers conferred on him by section 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:

Citation, commencement and effect1

These Regulations may be cited as the Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999, shall come into force on 1st January 2000, and shall have effect with respect to any proceedings before the Special Commissioners in relation to which the Special Commissioners Regulations apply.

Interpretation2

In these Regulations–

  • “proceedings” has the meaning given by regulation 2 of the Special Commissioners Regulations4;

  • “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.

Amendment of the Taxes Management Act 19703

In section 56A(1)(b) of the Taxes Management Act 19707 there shall be added at the end the words “, other than a decision made in accordance with regulation 23(2)(b) of the Special Commissioners Regulations”.

Signed on behalf of the Lord Chancellor

Jane KennedyParliamentary Secretary,Lord Chancellor’s Department

The Scottish Ministers consent to the making of these Regulations

Jim WallaceMinister for Justice, A member of the Scottish Executive

(This note is not part of the Regulation)

These Regulations make a consequential amendment to section 56A of the Taxes Management Act 1970 (appeals from decisions of the Special Commissioners) in the light of an amendment to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) (“the Special Commissioners Regulations”) made by the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999 (S.I. 1999/3292) (“the 1999 Regulations”).

Regulation 1 provides for commencement, citation and effect, and regulation 2 for interpretation.

Regulation 3 amends section 56A(1)(b) of the Taxes Management Act 1970 so as to provide that there shall be no right of appeal against a final determination by the Special Commissioners made at the conclusion of an appeal in which a question has been referred to the Lands Tribunal, the Lands Tribunal for Scotland or the Lands Tribunal for Northern Ireland in accordance with regulation 23 of the Special Commissioners Regulations (as amended by the 1999 Regulations), and all appeal rights arising in relation to the questions in issue on the appeal have been exhausted.