The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003

• Citation: S.I. 2003/968
• Sections: 8

Section 1 Citation and commencement

These Regulations may be cited as the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003 and shall come into force on 22nd April 2003.

Section 2 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

The Special Commissioners (Jurisdiction and Procedure) Regulations 1994 shall be amended in accordance with the following Regulations.

Section 3 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 2—

(a) in the definition of “proceedings”, after paragraph (k), insert—

(ka) any appeal to the Special Commissioners under section 320(1) of the Proceeds of Crime Act 2002

(b) after the definition of “proceedings in Scotland”, insert—

“respondent” means—

in relation to an appeal under section 320(1) of the Proceeds of Crime Act 2002, the Director of the Assets Recovery Agency;

in relation to an appeal under regulation 16 of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003 , the Secretary of State;

otherwise, the Revenue;

Section 4 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 8(1), for “Revenue” substitute “respondent”.

Section 5 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

(1) In regulation 10(1)—

(a) omit “, other than the Revenue,”;

(b) in sub-paragraph (b), for “an officer of the Board” substitute “any other party (“inspecting party”)”.

(2) In regulation 10(2), for “officer of the Board”, in both places where it occurs, substitute “inspecting party”.

Section 6 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

After regulation 12 (expert evidence), insert—

Appeals under Proceeds of Crime Act 2002

(12A)

(1) This regulation applies to an appeal under section 320(1) of the Proceeds of Crime Act 2002 .

(2) Paragraphs (3) to (8) apply where the Presiding Special Commissioner nominates an assessor under section 320(2) of that Act in relation to any proceedings.

(3) The assessor shall take such part in the proceedings as the Tribunal may direct and in particular the Tribunal may—

(a) direct the assessor to prepare a report for the Tribunal on any matter at issue in the proceedings; and

(b) direct the assessor to attend the whole or any part of the hearing or any preliminary hearing.

(4) Not more than 14 days after the nomination of an assessor, the Clerk shall notify each party in writing of the assessor’s name.

(5) The Tribunal shall send to the parties a copy of any report prepared by the assessor within 21 days of receiving it.

(6) The parties shall have the opportunity to make observations on the assessor’s report within such time and in such manner as the Tribunal shall direct.

(7) The Tribunal shall take any observations made under paragraph (6) into account when making its decision.

(8) The assessor shall not give oral evidence or be open to cross-examination or questioning.

Section 7 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 14(a) and (b) (representation at hearing), for “Revenue” substitute “respondent”.

Section 8 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 15(5) (hearings in public), after sub-paragraph (a), insert—

(aa) an assessor nominated under section 320(2) of the Proceeds of Crime Act 2002;