# The Referrals to the Special Commissioners Regulations 2001, Regulation 2: Interpretation


In these Regulations—
“the Act” means the Taxes Management Act 1970;
“a referral to the Special Commissioners” means a referral to the Special Commissioners under—
(a) section 28ZA of the Act, or
(b) paragraph 31A of Schedule 18 to the Finance Act 1998.

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Source: https://www.legislation.gov.uk/uksi/2001/4024/regulation/2 (the official version)
Page: https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.