The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007
1Citation, commencement, and transitional
2Regulation 6 applies to proceedings commenced on or after the...
3Amendment to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994
4Amendment to the General Commissioners (Jurisdiction and Procedure) Regulations 1994
5After regulation 3 (listing and notice of hearing) insert— General power to give directions (1) A General Commissioner, before...
6After regulation 24 (irregularities) insert— Penalty for failure to comply with direction

2007 No. 3612

INCOME TAX

The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007

Made

Laid before Parliament

Coming into force

The Lord Chancellor, with the consent of the Scottish Ministers, and after consultation with the Administrative Justice and Tribunals Council in accordance with section 8 of the Tribunals and Inquiries Act 19921, makes the following Regulations in exercise of the powers conferred by section 56B of the Taxes Management Act 19702.