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The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999

S.I. 1999/3292 · Made 9 December 1999

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

INCOME TAX

INHERITANCE TAX

TAXES

Made 9th December 1999

Laid before Parliament 10th December 1999

Coming into force 1st January 2000

The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B of the Taxes Management Act 1970f1, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992f2 and with the consent of the Scottish Ministersf3, hereby makes the following Regulations:

Annotations to the whole text

Footnotes

f1

1970 c. 9. Section 46A was inserted by paragraph 3, and sections 56B to 56D by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9).

f2

1992 c. 53.

f3

The functions of the Lord Advocate under sections 46A and 56B were transferred to the Secretary of State by article 2 of, and the Schedule to, the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678). Those functions were then treated as being exercisable in or as regards Scotland, for the purposes of section 63 of the Scotland Act 1998 (c. 46), by article 3 of, and paragraph 4 of Schedule 1 to, the Scotland Act 1998 (Functions Exercisable in or as regards Scotland) Order 1999 (S.I. 1999/1748), and transferred to the Scottish Ministers by article 2 of, and Schedule 1 to, the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).

Contents

  1. 1Citation and commencement
  2. 2Interpretation
  3. 3Amendments to the principal Regulations
  4. 4Amendments to the principal Regulations
  5. 5Amendments to the principal Regulations
  6. 6Amendments to the principal Regulations
  7. Signature
  8. Explanatory note

1Citation and commencement

These Regulations may be cited as the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999 and shall come into force on 1st January 2000.

2Interpretation

In these Regulations “the principal Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994f1 and any reference to a numbered regulation is a reference to the regulation bearing that number in the principal Regulations.

3Amendments to the principal Regulations

In regulation 2, in the definition of “proceedings”, after paragraph (f) there shall be added–

“(g)

any question in dispute falling to be determined by the Special Commissioners under section 46B or 46Cf1 of the Management Act;

(h)

any appeal which under regulation 19(3) of the General Commissioners (Jurisdiction and Procedure) Regulations 1994f2 falls to be determined by the Special Commissioners;”.

4Amendments to the principal Regulations

In regulation 18(10) after the word “regulation” there shall be inserted the words “, other than a document recording a final determination made in accordance with regulation 23(2)(b),”.

5Amendments to the principal Regulations

In regulation 22(2)(c) for “47” there shall be substituted “46D ”f1.

6Amendments to the principal Regulations

For regulation 23 there shall be substituted–

“References of questions to other tribunals

23
(1)

A question in an appeal which is required to be determined in accordance with section 46D or 47Bf1 of the Management Act or section 222(4A) of the Inheritance Tax Act 1984f2 shall be referred to the appropriate tribunal by the Tribunal before whom the appeal is brought or, if the hearing of the appeal has not yet begun, by an inspector or other officer of the Board.

(2)

Where any question in an appeal has been referred to another tribunal in accordance with paragraph (1) above, the Tribunal before whom the appeal is brought–

(a)

shall finally determine the remaining question or questions in the appeal without awaiting the determination of the question referred to the other tribunal, and

(b)

shall make a final determination of the appeal (in accordance with regulation 18) once all the questions in the appeal have been finally determined.

(3)

The reference in paragraph (2)(b) above to all the questions in the appeal having being finally determined is a reference to a time when no further appeals in relation to those questions under any enactment are pending.”.

Signature

Signed on behalf of the Lord Chancellor

Jane Kennedy

Parliamentary Secretary,

Lord Chancellor’s Department

5th December 1999

The Scottish Ministers consent to the making of these Regulations

Jim Wallace

Minister for Justice, A member of the Scottish Executive

9th December 1999

Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (“the principal Regulations”) so as to make provision for appeals against amendments of self assessments.

Regulation 1 provides for citation and commencement and regulation 2 for interpretation.

Regulation 3 amends the definition of “proceedings” in regulation 2 of the principal Regulations so that it includes questions in dispute on an appeal which fall to be determined by the Special Commissioners.

Regulation 4 amends regulation 18(10) of the principal Regulations. The amendment disapplies the requirement for a document recording the final determination of the Special Commissioners to be accompanied by a notification of provisions relating to appeal rights. It disapplies that requirement in relation to a final determination made at the conclusion of an appeal in which a question has been referred to the Lands Tribunal, the Lands Tribunal for Scotland or the Lands Tribunal for Northern Ireland in accordance with regulation 23 of the principal Regulations, and all appeal rights in relation to the questions in issue arising on the appeal have been exhausted.

Regulation 5 amends regulation 22, and regulation 6 substitutes a new regulation 23, of the principal Regulations in connection with references of questions involving the value of land by the Special Commissioners to the Lands Tribunal, the Lands Tribunal for Scotland or the Lands Tribunal for Northern Ireland.