# The Special Commissioners (Jurisdiction and Procedure) Regulations 1994, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“the Board” means the Commissioners of Inland Revenue;
“the Clerk”, in relation to any proceedings, means the Clerk to the Special Commissioners;
“costs” includes fees, charges, disbursements, expenses and remuneration;
“final determination” means the decision finally determining any proceedings before a Tribunal;
“General Commissioners” shall be construed in accordance with section 2(1) of the Management Act;
“inspector” means an inspector of taxes;
“the Management Act” means the Taxes Management Act 1970;
“party” means a party to any proceedings, and for the purposes of these Regulations—
(a) where the proceedings relate to an assessment, decision or determination made by the Board, the Board and any inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
(b) where the proceedings relate to an assessment, decision or determination made by an inspector or other officer of the Board, that person and any other inspector or other officer of the Board for the time being concerned with the proceedings shall together constitute a party to those proceedings;
and references to “the Revenue” are references to a party within paragraph (a) or, as the case may be, paragraph (b) above;
“proceedings” means—
(a) any appeal to the Special Commissioners under the Taxes Acts;
(b) any proceedings before the Special Commissioners which under the Taxes Acts are to be heard and determined in the same way as such an appeal;
(c) any proceedings before the Special Commissioners which relate to a penalty and are not within paragraph (a) or paragraph (b) above;
(d) any appeal to the Special Commissioners relating to inheritance tax;
(e) any appeal to the Special Commissioners relating to stamp duty reserve tax;
(f) any appeal to the Special Commissioners relating to petroleum revenue tax;
“proceedings in Northern Ireland” means any proceedings (as defined in this regulation)—
(a) which fall within the meaning of that expression as defined in section 58(3) of the Management Act, or
(b) as respects which an appeal from the determination of the Special Commissioners under any enactment lies to a court in Northern Ireland;
“proceedings in Scotland” means any proceedings (as defined in this regulation) which fall to be determined by reference to the law of Scotland;
“Special Commissioners” and “the Presiding Special Commissioner” shall be construed in accordance with section 4(1) of the Management Act;
“the Taxes Acts” has the meaning given by section 118(1) of the Management Act;
“Tribunal”, in relation to any proceedings, means the Special Commissioner or Special Commissioners by whom the proceedings are heard.

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Source: https://www.legislation.gov.uk/uksi/1994/1811/regulation/2 (the official version)
Page: https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.