2002 No. 2976

INCOME TAX
INHERITANCE TAX
TAXES
SOCIAL SECURITY

The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002

Made

Laid before Parliament

Coming into force

The Lord Chancellor, in exercise of the powers conferred upon him by sections 46A(1)(a) and (1A) to (3) and 56B of the Taxes Management Act 19701 and section 13(3) of the Social Security Contributions (Transfer of Functions, etc.) Act 19992 and article 12(3) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 19993, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 19924 and with the consent of the Scottish Ministers5, hereby makes the following Regulations: