{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-1999/regulation-3",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-1999/regulation-3.json",
  "legislation": "uksi/1999/3292",
  "legislation_title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-1999",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2, in the definition of “proceedings”, after paragraph (f) there shall be added–\n“(g) any question in dispute falling to be determined by the Special Commissioners under section 46B or 46C of the Management Act;\n(h) any appeal which under regulation 19(3) of the General Commissioners (Jurisdiction and Procedure) Regulations 1994 falls to be determined by the Special Commissioners;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1994/1812, amended by S.I. 1999/3293."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3292/regulation/3",
    "retrieved_at": "2026-10-29T09:32:41.499029+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."
}