{
  "url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-12",
  "json_url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-12.json",
  "legislation": "uksi/1994/1812",
  "legislation_title": "The General Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Representation at hearing",
  "text": "At the hearing of any proceedings before a Tribunal—\n(a) a party other than the Revenue may be represented by any person whether or not legally qualified, except that if in a particular case the Tribunal is satisfied that there are good and sufficient reasons for doing so, it may refuse to permit a particular person, other than one who is legally qualified or who has been admitted a member of an incorporated society of accountants, to represent a party at the hearing;\n(b) the Revenue may be represented by a barrister, advocate, solicitor or any officer of the Board.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1812/regulation/12",
    "retrieved_at": "2026-10-29T13:29:49.002785+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."
}