Finance Act 2003

Procedure

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.

(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.