{
  "url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994",
  "json_url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994.json",
  "id": "uksi/1994/1812",
  "title": "The General Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "short_title": "General Commissioners (Jurisdiction and Procedure) 1994",
  "long_title": "These Regulations provide for the procedure and practice to be followed in connection with appeals to, and other proceedings before, the General Commissioners under the Taxes Acts and also deal with jurisdictional matters relating to such proceedings. Regulations governing procedure and jurisdiction have also been made in relation to the Special Commissioners (S.I. 1994/1811), and a third set of Regulations contains amendments and repeals of primary and secondary legislation relating to procedure and jurisdiction in proceedings before the General Commissioners and Special Commissioners (S.I. 1994/1813).",
  "citation": "S.I. 1994/1812",
  "type": "uksi",
  "year": "1994",
  "number": "1812",
  "version": "current",
  "date": "1994-07-06",
  "revised": false,
  "valid_from": null,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994/introduction",
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      "status": null,
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      "heading": "PREPARATION FOR A HEARING",
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      "path": "regulation/3",
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