{
  "url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-8",
  "json_url": "https://openlegislation.uk/special-commissioners-jurisdiction-and-procedure-regulations-1994/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Joining of additional parties",
  "text": "(1) If it appears to a Special Commissioner, whether on the application of a party or otherwise, that it is desirable that any person other than the Revenue be made a party to any proceedings, he may direct that such person be joined as a party in the proceedings and may give such further directions for giving effect to, or in connection with, the direction as he thinks fit.\n(2) Where—\n(a) pursuant to a direction under paragraph (1) above a person is joined as a party in any proceedings by reason of a question arising in those proceedings which may affect his liability to tax or in which he otherwise has an interest, and\n(b) pursuant to an application under regulation 15(2) by another party the hearing or, as the case may be, part of the hearing of the proceedings is to take place in private,\nhe shall not be entitled, unless all the other parties consent, to be present at the hearing of the proceedings or, as the case may be, the part of the hearing which is to take place in private except during such part as relates to that question, and a Tribunal shall, if necessary, hear any such question separately from the rest of the proceedings.\n(3) Subject to paragraph (4) below, on the application of a person who has been joined as a party in the circumstances specified in paragraph (2) above, a Special Commissioner may, if he is satisfied that it would be to the convenience of the parties to do so, direct that the proceedings be transferred to the General Commissioners for the division in which the applicant ordinarily resided at the date of the application.\n(4) No application may be made under paragraph (3) above in any case where the proceedings in question under any enactment lie only to the Special Commissioners and not to the General Commissioners.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2003/968",
      "affecting_title": "The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003"
    },
    {
      "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/8",
    "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."
}