# The General and Special Commissioners (Amendment of Enactments) Regulations 1994, Paragraph 10: Taxes Management Act 1970 c. 9


In section 56—
(a) subsections (1), (2), (4) and (5) shall be omitted;
(b) in subsection (3) for the words “The party requiring the case” there shall be substituted the words “Where a party to an appeal requires the Commissioners to state and sign a case under regulation 20(1) of the General Commissioners Regulations, he”;
(c) in subsection (6) for the words “arising on the case” there shall be substituted the words “arising on a case stated and transmitted to the High Court under regulation 22 of the General Commissioners Regulations”;
(d) in subsection (9) for the words from the beginning to “a case” there shall be substituted the words “Where a party to an appeal against an assessment has required a case to be stated under regulation 20(1) of the General Commissioners Regulations, then notwithstanding that the case”.

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Source: https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/10 (the official version)
Page: https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.