{
  "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-2",
  "json_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-2.json",
  "legislation": "uksi/2001/4024",
  "legislation_title": "The Referrals to the Special Commissioners Regulations 2001",
  "legislation_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“the Act” means the Taxes Management Act 1970;\n“a referral to the Special Commissioners” means a referral to the Special Commissioners under—\n(a) section 28ZA of the Act, or\n(b) paragraph 31A of Schedule 18 to the Finance Act 1998.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 36. Paragraph 31A was inserted, together with paragraphs 31B to 31D, by paragraph 7(1) of Schedule 29 to the Finance Act 2001."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4024/regulation/2",
    "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."
}