{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000.json",
  "id": "uksi/2000/288",
  "title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000",
  "short_title": "Special Commissioners (Jurisdiction and Procedure) 2000",
  "long_title": "These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (“the principal Regulations”) so as to make provision for appeals under the enactments relating to stamp duty, that is appeals under section 13(4) of the Stamp Act 1891, and paragraph 11 of Schedule 17 to the Finance Act 1999, relating to penalties.",
  "citation": "S.I. 2000/288",
  "type": "uksi",
  "year": "2000",
  "number": "288",
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  "date": "2000-02-08",
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/introduction",
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    },
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/note",
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    }
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      "date": "2008-11-18",
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      "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/pdf/uksi_20000288_en.pdf",
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  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2009/56",
      "affecting_title": "The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009",
      "affecting_provisions": "Sch. 2 para. 187(l)"
    }
  ],
  "made_under": [
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      "id": "ukpga/1970/9",
      "title": "Taxes Management Act 1970",
      "url": "https://openlegislation.uk/taxes-management-act-1970",
      "provisions": [
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        "section/56D"
      ]
    },
    {
      "id": "ukpga/1992/53",
      "title": "Tribunals and Inquiries Act 1992",
      "url": "https://openlegislation.uk/tribunals-and-inquiries-act-1992",
      "provisions": []
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  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/changes.json",
  "changes_made_by": 3,
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2000/288",
    "retrieved_at": "2026-10-29T09:21:18.999798+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."
}