{
  "url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendment-regulations-2007/regulation-4",
  "json_url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendment-regulations-2007/regulation-4.json",
  "legislation": "uksi/2007/3612",
  "legislation_title": "The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendment-regulations-2007",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment to the General Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "text": "(1) The General Commissioners (Jurisdiction and Procedure) Regulations 1994 are amended as follows.\n(2) In regulation 2 (interpretation)—\n(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\n(b) omit the definition of Working Tax Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/3612/regulation/4",
    "retrieved_at": "2026-10-29T03:38:23.232065+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."
}