# The General and Special Commissioners (Amendment of Enactments) Regulations 1994, Paragraph 4: Taxes Management Act 1970 c. 9


In section 45—
(a) in subsection (1), the words from “and this section” to the end shall be omitted;
(b) after subsection (1) there shall be inserted—
“(1A) Nothing in this section applies in relation to proceedings as defined in regulation 2 of the Special Commissioners Regulations but, subject to that, this section applies not only for the purposes of the Taxes Acts but also for the purposes of any other affairs under the care and management of the Board.”.

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Source: https://www.legislation.gov.uk/uksi/1994/1813/schedule/1/paragraph/4 (the official version)
Page: https://openlegislation.uk/general-and-special-commissioners-amendment-of-enactments-regulations-1994/schedule-1/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.