4.—(1) The General Commissioners (Jurisdiction and Procedure) Regulations 1994(1) are amended as follows.
(2) In regulation 2 (interpretation)—
(a)in the definition of proceedings omit the entry at (e) for any appeal to the General Commissioners under regulations 8(6) and 14(4) of the Working Tax Regulations; and
(b)omit the definition of Working Tax Regulations.
S.I. 1994/1812 as amended by regulation 8 of the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2002 (S.I. 2002/2976).