# The General Commissioners (Jurisdiction and Procedure) Regulations 1994, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“the Board” means the Commissioners of Inland Revenue;
“the Clerk”, in relation to any proceedings, means the Clerk to the General Commissioners;
“division” shall be construed in accordance with section 2(1) of the Management Act;
“final determination” means the decision finally determining any proceedings before a Tribunal;
“General Commissioners” shall be construed in accordance with section 2(1) of the Management Act, and “the General Commissioners”, in relation to any proceedings, means the General Commissioners for a division before whom the proceedings are brought (and references to a General Commissioner are to be read accordingly);
“inspector” means an inspector of taxes;
“the Management Act” means the Taxes Management Act 1970;
“party” means a party to any proceedings, and for the purposes of these Regulations—
(a) where the proceedings relate to an assessment, decision or determination made by the Board, the Board and any inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
(b) where the proceedings relate to an assessment, decision or determination made by an inspector or other officer of the Board, that person and any other inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
and references to “the Revenue” are references to a party within paragraph (a) or, as the case may be, paragraph (b) above
“proceedings” means—
(a) any appeal to the General Commissioners under the Taxes Acts;
(b) any proceedings before the General Commissioners which under the Taxes Acts are to be heard and determined in the same way as such an appeal;
(c) any proceedings before the General Commissioners which relate to a penalty and are not within paragraph (a) or paragraph (b) above;
“proceedings in Northern Ireland” means any proceedings (as defined in this regulation) which fall within the meaning of that expression as defined in section 58(3) of the Management Act;
“proceedings in Scotland” means any proceedings (as defined in this regulation) which fall to be determined by reference to the law of Scotland;
“Special Commissioners” shall be construed in accordance with section 4(1) of the Management Act;
“the Taxes Acts” has the meaning given by section 118(1) of the Management Act;
“Tribunal”, in relation to any proceedings, means, subject to regulation 11(3), two or more, but not more than five, General Commissioners for a division before whom the proceedings are brought.

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Source: https://www.legislation.gov.uk/uksi/1994/1812/regulation/2 (the official version)
Page: https://openlegislation.uk/general-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.