{
  "url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendmentregulations-2002/regulation-3",
  "json_url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendmentregulations-2002/regulation-3.json",
  "legislation": "uksi/2002/2976",
  "legislation_title": "The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002",
  "legislation_url": "https://openlegislation.uk/general-commissioners-and-special-commissioners-jurisdiction-and-procedure-amendmentregulations-2002",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "text": "In regulation 2—\n(a) in the definition of “proceedings” after paragraph (i) add—\n“(j) any appeal to the Special Commissioners under Part II of the Transfer Act or Part III of the Transfer Order;\n(k) any appeal to the Special Commissioners under regulation 14(4) of the Working Tax Regulations;\n(l) any preliminary hearing held under the provisions of regulation 9;”.\n(b) after the definition of “the Taxes Acts” insert—\n““the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;\n“the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;”.\n(c) in the definition of “Tribunal” for “heard.” substitute “heard;”.\n(d) after the definition of “Tribunal” insert—\n““the Working Tax Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2002/2172."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/2976/regulation/3",
    "retrieved_at": "2026-10-29T06:39:00.478591+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."
}