(This note is not part of the Regulations)
These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1812) (“the 1994 Regulations”). Regulation 2 amends regulation 2 of the 1994 Regulations to include appeals under regulations made under section 13 of the Child Trust Funds Act 2004 or appeals made under section 22 of that Act within the definition of “proceedings” in that regulation. Regulation 3 amends regulation 20 of the 1994 Regulations so as to provide that the decisions of the General Commissioners in relation to appeals and other proceedings to them under the enactments relating to Stamp Duty Land Tax may be appealed by way of case stated.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business.