Statutory Instrument 1994 No. 1813
The General and Special Commissioners (Amendment of Enactments) Regulations 1994
(The document as of February, 2008)
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STATUTORY INSTRUMENTS
1994 No. 1813
INCOME TAX
INHERITANCE TAX
TAXES
The General and Special Commissioners (Amendment of Enactments) Regulations 1994
| Laid before Parliament | 14th July 1994 |
| Coming into force | 1st September 1994 |
The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B of the Taxes Management Act 1970[1], after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992[2] and with the consent of the Lord Advocate, hereby makes the following Regulations:
Citation, commencement and effect
1.—(1) These Regulations may be cited as the General and Special Commissioners (Amendment of Enactments) Regulations 1994, shall come into force on 1st September 1994, and have effect with respect to— (a) any proceedings before the General Commissioners in relation to which the General Commissioners Regulations apply, and
(b) any proceedings before the Special Commissioners in relation to which the Special Commissioners Regulations apply.
(2) In this regulation—
"General Commissioners" shall be construed in accordance with section 2(1) of the Taxes Management Act 1970[3];
"General Commissioners Regulations" means the General Commissioners (Jurisdiction and Procedure) Regulations 1994[4];
"proceedings"— (a) so far as concerns proceedings before the General Commissioners, has the meaning given by regulation 2 of the General Commissioners Regulations;
(b) so far as concerns proceedings before the Special Commissioners, has the meaning given by regulation 2 of the Special Commissioners Regulations;
"Special Commissioners" shall be construed in accordance with section 4(1) of the Taxes Management Act 1970[5];
"Special Commissioners Regulations" means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994[6].
Amendments of Acts and statutory instruments, and repeals
2.—(1) Schedule 1, which makes amendments to Acts and statutory instruments, shall have effect.
(2) The Acts specified in Part I of Schedule 2 are repealed, and the statutory instruments specified in Part II of that Schedule are revoked, to the extent specified in the third column of that Schedule.
Mackay of Clashfern,
C.
Dated 5th July 1994
I consent,
Rodger of Earlsferry
Dated 6th July 1994
Notes:[1] 1970 c. 9. Section 46A was inserted by paragraph 3, and section 56B, together with sections 56C and 56D, by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9). Paragraph 6 of Schedule 16 to the Finance (No. 2) Act 1992 extended section 46A, with modifications, and sections 56B to 56D, to petroleum revenue tax appeals, and paragraph 8 of the Schedule extended those provisions with modifications to inheritance tax appeals by the insertion in the Inheritance Tax Act 1984 (c. 51) of section 225A. Section 46A and sections 56B to 56D were also extended with modifications to stamp duty reserve tax appeals by regulation 20 of, and Part I of the Schedule to, the Stamp Duty Reserve Tax Regulations 1986 (S.I. 1986/1711, amended by S.I. 1993/3110).
[2] 1992 c. 53.
[3] Section 2(1) was amended by section 134(1) of the Finance Act 1988 (c. 39).
[4] S.I. 1994/1812.
[5] Section 4 was substituted by paragraph 1 of Schedule 22 to the Finance Act 1984 (c. 43) and amended by paragraph 30 of Schedule 10 to the Courts and Legal Services Act 1990 (c. 41).
[6] S.I. 1994/1811.
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