PART 3Amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 1994 and the Special Commissioners (Jurisdiction and Procedure) Regulations 1994
Amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 199423.
(1)
(2)
In regulation 2—
(a)
in the definition of “inspector” after “taxes” insert “and in relation to stamp duty land tax means any officer of the Board”;
(b)
in the definition of “proceedings”—
after sub-paragraph (e) insert—
“(f)
any appeal to the General Commissioners under the enactments relating to stamp duty land tax;
(g)
any proceedings before the General Commissioners which under any enactments relating to stamp duty land tax are to be heard and determined in the same way as such an appeal or any other proceedings to the General Commissioners under the enactments relating to stamp duty land tax;”;
(c)
““the enactments relating to stamp duty land tax” means Part 4 of the Finance Act 2003 and any regulations made under that Part;”.
(3)
“(9)
No person who has been appointed as an auditor for the purposes of any enactment or who is a tax adviser within the meaning of section 20B(10) of the Management Act or paragraph 26 of Schedule 13 to the Finance Act 2003 shall be compelled in obedience to a witness summons to produce any document if, having regard to section 20B(9) to (13) of that Act, or paragraphs 26 and 27 of Schedule 13 to the Finance Act 2003, he would not be obliged to deliver or make available that document in response to a notice under section 20(3) or (8A) of that Act or paragraphs 6 to 13 of Schedule 13 to the Finance Act 2003”.
(4)
In regulation 4(10) after “Act” insert “or paragraph 27(3) of Schedule 13 to the Finance Act 2003”.
(5)
In regulation 7(2) after “tax” insert “or stamp duty land tax”.
(6)
In regulation 10(1)—
(a)
Omit “, other than the Revenue,”;
(b)
In sub-paragraph (b), for “an officer of the Board” substitute “any other party (“inspecting party”)”.
(7)
In regulation 10(2)—
(a)
for “officer of the Board”, in both places where it occurs, substitute “inspecting party”;
(b)
after “Tribunal” insert “who issued the notice,”.
(8)
“(aa)
Part 4 of the Finance Act 2003 and any regulations made under that Part,”.