Explanatory note

These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (“the principal Regulations”) so as to make provision for appeals against amendments by the Inland Revenue of self-assessments.

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 amends regulation 16(5) of the principal Regulations. The amendment disapplies the requirement for notices setting out final determinations of General Commissioners to be accompanied by a notification of provisions relating to appeal rights. It provides that the requirement does not apply to a final determination made by the Commissioners at the conclusion of an appeal in which a question has been referred to another tribunal in accordance with regulation 19 of the principal Regulations and all appeal rights in relation to the questions in issue arising on the appeal have been exhausted.

Regulation 4 amends regulation 18, and regulation 5 substitutes a new regulation 19, of the principal Regulations in connection with references to the Special Commissioners, the Lands Tribunal, the Lands Tribunal for Scotland or the Lands Tribunal for Northern Ireland of questions in an appeal which fall to be determined by the Special Commissioners or the appropriate Lands Tribunal under the Taxes Management Act 1970.

Regulation 6 amends regulation 20 of the principal Regulations so as to provide that there is no right of appeal by way of case stated against a final determination of an appeal made by the General Commissioners after all appeal rights in relation to the questions in issue arising on the appeal have been exhausted. Regulation 6 also makes a drafting amendment to paragraph (3) of regulation 20 of the principal Regulations.