The Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999

• Citation: S.I. 1999/3294
• Sections: 3

Section 1 Citation, commencement and effect

These Regulations may be cited as the Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999, shall come into force on 1st January 2000, and shall have effect with respect to any proceedings before the Special Commissioners in relation to which the Special Commissioners Regulations apply.

Section 2 Interpretation

In these Regulations–

“proceedings” 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 ;

“Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 .

Section 3 Amendment of the Taxes Management Act 1970

In section 56A(1)(b) of the Taxes Management Act 1970 there shall be added at the end the words “, other than a decision made in accordance with regulation 23(2)(b) of the Special Commissioners Regulations”.