{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-1999/regulation-5",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-1999/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 22(2)(c) for “47” there shall be substituted “46D ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 46D (together with sections 46B and 46C) was substituted for section 47 of the Taxes Management Act 1970 by paragraph 7 of Schedule 22 to the Finance Act 1996, and was amended by paragraph 26 of Schedule 19 to the Finance Act 1998."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/3292/regulation/5",
    "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."
}