{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-2",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-2.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/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Taxes Management Act 1970 c. 9",
  "text": "In section 33(4), for the words from “require” to “than” there shall be substituted the words “appeal under section 56A of this Act against the determination of the Special Commissioners except”.",
  "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/2",
    "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."
}