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^f1, after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992^f2 and with the consent of the Scottish Ministers^f3, hereby makes the following Regulations:

Annotations

Footnotes

f1: 1970 c. 9. Section 46A was inserted by paragraph 3, and sections 56B to 56D by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9). Section 13A(4) of the Stamp Act 1891 (c. 39) extended section 46A(1)(c) and (2) to (4) and sections 56B to 56D to appeals under section 13(4) of the Stamp Act 1891 (as substituted by paragraph 2 of Schedule 12 to the Finance Act 1999 (c. 16)) relating to the penalty payable on late stamping. Paragraph 11(5) of Schedule 17 to the Finance Act 1999 extended the same sections to appeals under that paragraph against determinations of stamp duty penalties other than the penalty on late stamping.
f2: 1992 c. 53.
f3: The functions of the Lord Advocate under sections 46A and 56B were transferred to the Secretary of State by the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999, S.I. 1999/678, Article 2 and the Schedule. Those functions were then treated as being exercisable in or as regards Scotland, for the purposes of section 63 of the Scotland Act 1998 (c. 46), by the Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999, S.I. 1999/1748, Article 3 and paragraph 4 of Schedule 1, and transferred to the Scottish Ministers by the Scotland Act 1998 (Transfer of Functions to Scottish Ministers etc.) Order 1999, S.I. 1999/1750, Article 2 and Schedule 1.