{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-18",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-18.json",
  "legislation": "uksi/1994/1811",
  "legislation_title": "The Special Commissioners (Jurisdiction and Procedure) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994",
  "path": "regulation/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Decisions of Tribunal",
  "text": "(1) Where proceedings are before a Tribunal which comprises two or three Special Commissioners, any decision of the Tribunal shall be made by the votes of the Special Commissioners comprising that Tribunal.\n(2) Where proceedings are before a Tribunal which comprises two Special Commissioners, in the event of an equality of votes, the Special Commissioner presiding at the hearing shall be entitled to a second or casting vote.\n(3) Where proceedings are before a Tribunal which comprises three Special Commissioners, any decision or direction of the tribunal shall be made by the votes of the majority of the Special Commissioners comprising that Tribunal.\n(4) The final determination may be given orally by a Tribunal at the end of the hearing or may be reserved and in either event shall be recorded forthwith in a document which, subject to paragraph (7) below, shall contain a statement of the facts found by the Tribunal and the reasons for the determination and shall be signed and dated by the Tribunal.\n(5) A Tribunal may, after reserving the final determination—\n(a) give a written decision in principle on one or more issues arising in the proceedings, and\n(b) adjourn the making of the final determination until after its decision in principle has been issued and such further questions arising from that decision have been agreed by the parties or, failing agreement, decided by the Tribunal after having heard the parties.\n(6) A decision in principle given under paragraph (5)(a) above shall contain, in relation to the matters covered by the decision—\n(a) a statement of the facts found by the Tribunal, and\n(b) the reasons for the decision.\n(7) In any case where a decision in principle has been given under paragraph (5)(a) above, the document recording the final determination need not contain a statement of the facts and reasons referred to in paragraph (4) above except in so far as is necessary in order to explain the final determination of the Tribunal on matters not covered in the decision in principle.\n(8) The Clerk shall send a copy of the document recording a decision in principle, and a copy of the document recording the final determination, to each party.\n(9) Except where the final determination is given at the end of the hearing, it shall be treated as having been made on the date on which a copy of the document recording it is sent to the parties under paragraph (8) above.\n(10) Every copy of the document recording the final determination sent to the parties under this regulation shall be accompanied by a notification of the provisions of—\n(a) the Management Act,\n(b) these Regulations, and\n(c) rules of court,\nrelating to appeals from the Special Commissioners, and of the time within which, and the manner in which, such appeals shall be made.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1999/3292",
      "affecting_title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999"
    },
    {
      "type": "am",
      "affecting": "uksi/2004/1363",
      "affecting_title": "The Stamp Duty Land Tax (Appeals) Regulations 2004"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/1811/regulation/18",
    "retrieved_at": "2026-10-29T13:29:49.765107+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."
}