# The General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005

S.I. 2005/340 · made 10 February 2005

These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1812) (“the 1994 Regulations”). Regulation 2 amends regulation 2 of the 1994 Regulations to include appeals under regulations made under section 13 of the Child Trust Funds Act 2004 or appeals made under section 22 of that Act within the definition of “proceedings” in that regulation. Regulation 3 amends regulation 20 of the 1994 Regulations so as to provide that the decisions of the General Commissioners in relation to appeals and other proceedings to them under the enactments relating to Stamp Duty Land Tax may be appealed by way of case stated.

Made under: Taxes Management Act 1970 (Section 56B); Tribunals and Inquiries Act 1992

PDFs: Printed copy https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-amendment-regulations-2005/pdf/uksi_20050340_en.pdf; Explanatory Memorandum https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-amendment-regulations-2005/pdf/uksiem_20050340_en.pdf

## Introductory text

INCOME TAX
TAXES
CHILD TRUST FUNDS
Made 10th February 2005
Laid before Parliament 17th February 2005
Coming into force 14th March 2005
The Lord Chancellor, in exercise of the powers conferred upon him by section 56B of the Taxes Management Act 1970, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunal and Inquiries Act 1992 and with the consent of the Scottish Ministers, hereby makes the following Regulations:

## 1 Citation, commencement and interpretation

(1) These Regulations may be cited as the General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005 and shall come into force on the 14th March 2005.
(2) Any reference to a regulation by number alone means the regulation so numbered in the General Commissioners (Jurisdiction and Procedure) Regulations 1994.

## 2 Amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 2 in the definition of “proceedings” after paragraph (g) insert—
“(h) any appeal to the General Commissioners under regulations made under section 13 of the Child Trust Funds Act 2004 or any appeal to the General Commissioners under section 22 of that Act;”.

## 3 Amendments to the General Commissioners (Jurisdiction and Procedure) Regulations 1994

In regulation 20(1) for “(a) or (b)” substitute “(a), (b), (f) or (g)”.

## Signature

Signed by authority of the Lord Chancellor
Cathy Ashton
Parliamentary Under Secretary of State
Department for Constitutional Affairs
10th February 2005
The Scottish Ministers consent to the making of these Regulations
Cathy Jamieson
A Member of the Scottish Executive
10th February 2005

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1812) (“the 1994 Regulations”). Regulation 2 amends regulation 2 of the 1994 Regulations to include appeals under regulations made under section 13 of the Child Trust Funds Act 2004 or appeals made under section 22 of that Act within the definition of “proceedings” in that regulation. Regulation 3 amends regulation 20 of the 1994 Regulations so as to provide that the decisions of the General Commissioners in relation to appeals and other proceedings to them under the enactments relating to Stamp Duty Land Tax may be appealed by way of case stated.
A full regulatory impact assessment has not been produced for this instrument, as it has no impact on the costs of business.

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Source: https://www.legislation.gov.uk/uksi/2005/340 (the official version)
Page: https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-amendment-regulations-2005
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.