{
  "url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-4",
  "json_url": "https://openlegislation.uk/referrals-to-the-special-commissioners-regulations-2001/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Application of provisions of the Act with modifications",
  "text": "(1) Section 58 of the Act (proceedings in tax cases in Northern Ireland) applies in relation to a referral to the Special Commissioners with the following modifications.\n(2) Subsection (2) shall be omitted.\n(3) In subsection (2B)—\n(a) for “The Taxes Acts” substitute “In their application to Northern Ireland, the Taxes Acts”;\n(b) for “appeal to the Special Commissioners constituting proceedings in Northern Ireland” substitute “referral to the Special Commissioners under section 28ZA of the Taxes Management Act 1970 or paragraph 31A of Schedule 18 to the Finance Act 1998”.\n(4) In subsection (2C) omit “on a case stated under regulation 22 of the General Commissioners Regulations or”.\n(5) Omit subsection (3).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 58 was amended by Part II of Schedule 5 to the Judicature (Northern Ireland) Act 1978 (c. 23), sections 134(2) and 135 of, and Part IX of Schedule 14 to, the Finance Act 1988 (c. 39), paragraph 1(1) of Schedule 1 to the Capital Allowances Act 1990 (c. 1), paragraph 12 of Schedule 1 to S.I. 1994/1813, section 30(4)(d) of, and Part III(4) of Schedule 20 to, the Finance Act 1999 (c. 16) and paragraph 3 of Schedule 2 to the Capital Allowances Act 2001 (c. 2)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/4024/regulation/4",
    "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."
}