# The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2000, Note: 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/note (the official version)
Page: https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-amendment-regulations-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.