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Regulation 3 Amendment to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

Original text. Later amendments are not shown.

(1)

The Special Commissioners (Jurisdiction and Procedure) Regulations 1994f1 are amended as follows.

(2)

In regulation 2 (interpretation)—

(a)

in the definition of proceedings omit the entry at (k) for any appeal to the Special Commissioners under regulation 14(4) of the Working Tax Regulations; and

(b)

omit the definition of Working Tax Regulations.

Annotations

Footnotes

f1

S.I. 1994/1811 as amended by regulation 3 of the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2002 (S.I. 2002/2976).