{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-17",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-17.json",
  "legislation": "uksi/1994/1813",
  "legislation_title": "The General and Special Commissioners (Amendment of Enactments) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994",
  "path": "schedule/1/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Taxes Management Act 1970 c. 9",
  "text": "In section 118(1)—\n(a) after the definition of “company” there shall be inserted the following definition—\n““the General Commissioners Regulations” means the General Commissioners (Jurisdiction and Procedure) Regulations 1994,”\n(b) after the definition of “return” there shall be inserted the following definition—\n““the Special Commissioners Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/17",
    "retrieved_at": "2026-10-29T13:29:48.105318+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}