# The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000

S.I. 2000/288 · made 8 February 2000

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.

Made under: Taxes Management Act 1970 (Section 46A, Section 56B, Section 56D); Tribunals and Inquiries Act 1992

PDFs: Printed copy https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/pdf/uksi_20000288_en.pdf

## Introductory text

INCOME TAX
INHERITANCE TAX
TAXES
Made 8th February 2000
Laid before Parliament 9th February 2000
Coming into force 1st March 2000
The Lord Chancellor, in exercise of the powers conferred on him by section 46A(1)(c) and (2) to (4) and sections 56B to 56D of the Taxes Management Act 1970, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992 and with the consent of the Scottish Ministers, hereby makes the following Regulations:

## 1 Citation and commencement

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

## 2 Interpretation

In these Regulations “the principal Regulations” means the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 and “regulation” means a regulation of the principal Regulations.

## 3 Amendments to the principal Regulations

In regulation 2—
(a) after the definition of “costs” there shall be inserted the following definition—
““the enactments relating to stamp duty” means section 13(4) of the Stamp Act 1891 and Part II of Schedule 17 to the Finance Act 1999;”
(b) in the definition of “proceedings” after paragraph (h) there shall be added the following paragraph—
“(i) any appeal to the Special Commissioners under the enactments relating to stamp duty;”.

## 4 Amendments to the principal Regulations

In regulation 24—
(a) in paragraph (3) for “paragraph (4)” there shall be substituted the words “paragraphs (4) and (5)”;
(b) after paragraph (4) there shall be added the following paragraph—
“(5) Any penalty determined by the Tribunal under paragraph (1) or (2) above in proceedings relating to an appeal under the enactments relating to stamp duty shall for all purposes be treated as if it were a penalty, other than a penalty under section 15B of the Stamp Act 1891 (penalty on late stamping), determined by an officer of the Board, and due and payable, under those enactments.”

## Signature

Signed on behalf of the Lord Chancellor
Jane Kennedy
Parliamentary Secretary
Lord Chancellor’s Department
23rd January 2000
The Scottish Ministers consent to the making of these Regulations
Jim Wallace
Minister for Justice A member of the Scottish Executive
8th February 2000

## 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 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.
Regulation 1 provides for citation and commencement and regulation 2 for interpretation.
Regulation 3 inserts a definition of “the enactments relating to stamp duty” in regulation 2 of the principal Regulations and amends the definition of “proceedings” in that regulation so that it includes appeals to the Special Commissioners under those enactments.
Regulation 4 amends regulation 24 of the principal Regulations so as to allow for the recovery of a penalty determined by the Special Commissioners under paragraphs (1) and (2) of that regulation in proceedings relating to appeals under the enactments relating to stamp duty as if that penalty were a penalty, other than a penalty on late stamping under section 15B of the Stamp Act 1891, determined by an officer of the Board, and due and payable, under those enactments.

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Source: https://www.legislation.gov.uk/uksi/2000/288 (the official version)
Page: https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.