Regulation 8 Amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 1994

in the definition of “proceedings” after paragraph (c) add

“(d)

any appeal to the General Commissioners under Part II of the Transfer Act or Part III of the Transfer Order;

(e)

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

after the definition of “the Taxes Acts” insert—

• ““the Transfer Act” means the Social Security Contributions (Transfer of Functions, etc.) Act 1999;

• “the Transfer Order” means the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999;”.

in the definition of “Tribunal” for “brought.” substitute “brought;”.

after the definition of “Tribunal” insert—

• ““the Working Tax Regulations” means the Working Tax Credit (Payment by Employers) Regulations 2002^f1.”.