23.—(1) In this regulation any reference to a regulation by number alone is a reference to the regulation so numbered in the General Commissioners (Jurisdiction and Procedure) Regulations 1994(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)after the definition of “Special Commissioners” insert—
““the enactments relating to stamp duty land tax” means Part 4 of the Finance Act 2003 and any regulations made under that Part;”.
(3) For regulation 4(9) substitute—
“(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) In regulation 16(5) after “provisions” insert “as appropriate” and in sub-paragraph (a) after “Act”, insert “or” and after sub-paragraph (a) insert—
“(aa)Part 4 of the Finance Act 2003 and any regulations made under that Part,”.
(9) In regulation 19(1) after “Management Act” insert “ or regulations 6 or 19 of the Stamp Duty Land Tax (Appeals) Regulations 2004(2)”.
S.I.1994/1812, amended by S.I. 1999/3293 and S.I. 2002/2976.
S.I. 2004/1363.