{
  "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001",
  "json_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001.json",
  "id": "uksi/2001/4024",
  "title": "The Referrals to the Special Commissioners Regulations 2001",
  "short_title": "Referrals to the Special Commissioners 2001",
  "long_title": "Sections 28ZA to 28ZE of the Taxes Management Act 1970 (inserted by paragraph 6(1) of Schedule 29 to the Finance Act 2001) provide for the subject-matter of an enquiry in progress under section 9A(1) or 12AC(1) of that Act to be referred to the Special Commissioners for their determination. Paragraphs 31A to 31D of Schedule 18 to the Finance Act 1998 (inserted by paragraph 7(1) of Schedule 29 to the Finance Act 2001) make similar provision in relation to an enquiry in progress into a company’s tax return.",
  "citation": "S.I. 2001/4024",
  "type": "uksi",
  "year": "2001",
  "number": "4024",
  "version": "current",
  "date": "2001-12-12",
  "revised": false,
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  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application of provisions of the Act with modifications",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Application of provisions of the Act with modifications",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2008-11-25",
      "size": null,
      "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/pdf/uksi_20014024_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2001/4024/pdfs/uksi_20014024_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 187(o)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
        "section/28ZC"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4024",
    "retrieved_at": "2026-10-29T07:18:31.884576+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."
}