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Regulation 4 Amendment to the General Commissioners (Jurisdiction and Procedure) Regulations 1994

Original text. Later amendments are not shown.

(1)

The General 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 (e) for any appeal to the General Commissioners under regulations 8(6) and 14(4) of the Working Tax Regulations; and

(b)

omit the definition of Working Tax Regulations.

Annotations

Footnotes

f1

S.I. 1994/1812 as amended by regulation 8 of the General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2002 (S.I. 2002/2976).