The General Commissioners (Jurisdiction and Procedure) Regulations 1994

(The document as of February, 2008)

-- Back --

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.	Summoning of witnesses.
5.	Agreement of documents.
6.	Proceedings to be heard together or in succession.
7.	Joining of additional parties.
8.	Postponements and adjournments.
9.	Expert evidence.
PART III
HEARING AND DETERMINATION OF PROCEEDINGS
10.	Power of Tribunal to obtain information.
11.	Constitution and sittings of Tribunal.
12.	Representation at hearing
13.	Hearings to be in private.
14.	Failure of parties to attend hearing.
15.	Procedure and evidence at hearing.
16.	Decisions of Tribunal.
17.	Review of Tribunal's final determination.
PART IV
SPECIAL PROCEDURE
18.	Proceedings relating to tax on chargeable gains.
19.	References of questions of value to other tribunals.
20.	Case stated procedure.
21.	Consideration of draft case.
22.	Preparation and submission of final case.
23.	Case stated procedure — Scotland and Northern Ireland.
PART V
MISCELLANEOUS
24.	Irregularities.
25.	Notices.
26.	Service.
27.	Substituted service.

-- Back --

Stat