The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999

• Citation: S.I. 1999/3292
• Sections: 6

Section 1 Citation and commencement

These Regulations may be cited as the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999 and shall come into force on 1st January 2000.

Section 2 Interpretation

In these Regulations “the principal Regulations ” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 and any reference to a numbered regulation is a reference to the regulation bearing that number in the principal Regulations.

Section 3 Amendments to the principal Regulations

In regulation 2, in the definition of “proceedings”, after paragraph (f) there shall be added–

(g) any question in dispute falling to be determined by the Special Commissioners under section 46B or 46C of the Management Act;

(h) any appeal which under regulation 19(3) of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 falls to be determined by the Special Commissioners;

Section 4 Amendments to the principal Regulations

In regulation 18(10) after the word “regulation” there shall be inserted the words “, other than a document recording a final determination made in accordance with regulation 23(2)(b),”.

Section 5 Amendments to the principal Regulations

In regulation 22(2)(c) for “47” there shall be substituted “46D ” .

Section 6 Amendments to the principal Regulations

For regulation 23 there shall be substituted–

References of questions to other tribunals

(23)

(1) A question in an appeal which is required to be determined in accordance with section 46D or 47B of the Management Act or section 222(4A) of the Inheritance Tax Act 1984 shall be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not yet begun, by an inspector or other officer of the Board.

(2) Where any question in an appeal has been referred to another tribunal in accordance with paragraph (1) above, the Tribunal before whom the appeal is brought–

(a) shall finally determine the remaining question or questions in the appeal without awaiting the determination of the question referred to the other tribunal, and

(b) shall make a final determination of the appeal (in accordance with regulation 18) once all the questions in the appeal have been finally determined.

(3) The reference in paragraph (2)(b) above to all the questions in the appeal having being finally determined is a reference to a time when no further appeals in relation to those questions under any enactment are pending.