{
  "url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-26",
  "json_url": "https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-26.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/26",
  "kind": "paragraph",
  "number": "26",
  "heading": "Tribunals and Inquiries (Revenue Tribunals) Order 1959 (S.I. 1959/452)",
  "text": "(1) In regulation 2(1)—\n(a) for the words “and “Special Commissioners” have” there shall be substituted the word “has”;\n(b) the definition of “Income Tax Commissioners” shall be omitted;\n(c) the words from “the reference” to “modification” shall be omitted.\n(2) In regulation 3(a)—\n(a) for the words “Income Tax Commissioners” there shall be substituted the words “General Commissioners”;\n(b) for the words from “on appeals to which” to “Finance Act, 1960” there shall be substituted the words “in relation to which the provisions of regulations 20 to 23 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (statement of case for opinion of High Court etc.) apply”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Amended by S.I. 1961/152."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/26",
    "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."
}