Regulation 3 Amendments to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994

in the definition of “proceedings”, after paragraph (k), insert—

“(ka)

any appeal to the Special Commissioners under section 320(1) of the Proceeds of Crime Act 2002”;

after the definition of “proceedings in Scotland”, insert—

• ““respondent” means—

  1. (a)

     in relation to an appeal under section 320(1) of the Proceeds of Crime Act 2002, the Director of the Assets Recovery Agency;

  2. (b)

     in relation to an appeal under regulation 16 of the Community Investment Tax Relief (Accreditation of Community Development Finance Institutions) Regulations 2003^f1, the Secretary of State;

  3. (c)

     otherwise, the Revenue;”.