Explanatory note

These Regulations apply where a court makes an order under section 2A(3) of the Taxes Management Act 1970 (c. 9) (“the Act”) that the Lord Chancellor make a payment in respect of the costs of a person in the proceedings. The Regulations provide for when such an order cannot be made, and when such an order is made, how the costs shall be determined.

Section 2A(3) of the Act applies where a court is prevented by section 2A(1) of the Act from ordering a General Commissioner to pay costs in any proceedings in respect of any act or omission in the execution (or purported execution) of his duty as a General Commissioner.