Finance Act 2003

Procedure E+W+S+N.I.

6 (1) The Lord Chancellor may make regulations about the practice and procedure to be followed in connection with matters in respect of which the Special or General Commissioners have jurisdiction. E+W+S+N.I.

(2) The regulations may, in particular, include provision—

(a) enabling the Commissioners to join as a party to the proceedings a person who would not otherwise be a party;

(b) for requiring a party to the proceedings to provide information and make documents available for inspection by—

(i) the Commissioners,

(ii) any party to the proceedings, or

(iii) an officer of the Board;

(c) for requiring persons to attend the hearing to give evidence and produce documents;

(d) as to evidence generally in relation to proceedings;

(e) enabling the Commissioners to review their decisions;

(f) for the imposition of penalties not exceeding an amount specified in the regulations;

(g) for the determination and recovery of penalties imposed by virtue of paragraph (f) and for appeals against such penalties.