The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000

2000 No. 288

INCOME TAX

INHERITANCE TAX

TAXES

The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000

Made8th February 2000

Laid before Parliament9th February 2000

Coming into force1st March 2000

The Lord Chancellor, in exercise of the powers conferred on him by section 46A(1)(c) and (2) to (4) and sections 56B to 56D 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: