# The General Commissioners (Jurisdiction and Procedure) Regulations 1994, Regulation 12: Representation at hearing


At the hearing of any proceedings before a Tribunal—
(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;
(b) the Revenue may be represented by a barrister, advocate, solicitor or any officer of the Board.

---
Source: https://www.legislation.gov.uk/uksi/1994/1812/regulation/12 (the official version)
Page: https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.