The Special Commissioners (Jurisdiction and Procedure) Regulations 1994

(The document as of February, 2008)

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Made

6th July 1994

Laid before Parliament

14th July 1994

Coming into force

1st September 1994

ARRANGEMENT OF REGULATIONS

PART I
INTRODUCTORY
1.	Citation, commencement and application.
2.	Interpretation.
PART II
PREPARATION FOR A HEARING
3.	Listing and notice of hearing.
4.	General power to give directions.
5.	Summoning of witnesses.
6.	Agreement of documents.
7.	Proceedings to be heard together or in succession.
8.	Joining of additional parties.
9.	Preliminary hearing.
10.	Power of Special Commissioners to obtain information.
11.	Postponements and adjournments.
12.	Expert evidence
PART III
HEARING AND DETERMINATION OF PROCEEDINGS
13.	Constitution and sittings of Tribunal.
14.	Representation at hearing.
15.	Hearings in public or private.
16.	Failure of parties to attend hearing.
17.	Procedure and evidence at hearing.
18.	Decisions of Tribunal.
19.	Review of Tribunal's decision in principle or final determination.
20.	Publication of decisions in principle and final determinations.
21.	Orders for costs.
PART IV
SPECIAL PROCEDURE
22.	Proceedings relating to tax on chargeable gains.
23.	References of questions of value to other tribunals.
24.	Penalty for failure to comply with Tribunal direction.
PART V
MISCELLANEOUS
25.	Irregularities.
26.	Notices.
27.	Service.
28.	Substituted service.

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