Regulation 3 Amendments 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;”.
Annotations
Footnotes
- f1
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Sections 46B and 46C (together with section 46D) were substituted for section 47 of the Taxes Management Act 1970 by paragraph 7 of Schedule 22 to the Finance Act 1996 (c. 8), and were amended by paragraphs 24 and 25 of Schedule 19 to the Finance Act 1998 (c. 36).
- f2