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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994, the Special Commissioners (Jurisdiction and Procedure) Regulations 1994.

Regulations 3 and 4 remove references to the revoked Working Tax Credit (Payment by Employers) Regulations 2002 (the Working Tax Regulations) which have been revoked.

Regulations 5 and 6 amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 to provide the General Commissioners with powers to give directions, hold a preliminary hearing and impose penalties for non-compliance with directions. These changes are to enable the General Commissioners to mange cases more effectively and to bring them more in line with the similar regulations for Special Commissioner hearings.

An impact assessment has not been prepared for this instrument as it has no impact on businesses, charities or voluntary bodies.