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The General Commissioners (Jurisdiction and Procedure) Regulations 1994
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- 1994 No. 1812
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Statutory Instruments
1994 No. 1812
INCOME TAX
The General Commissioners (Jurisdiction and Procedure) Regulations 1994
Made
6th July 1994
Laid before Parliament
14th July 1994
Coming into force
1st September 1994
The Lord Chancellor, in exercise of the powers conferred on him by sections 46A and 56B of the Taxes Management Act 1970(1), after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(2) and with the consent of the Lord Advocate, hereby makes the following Regulations:
(1)
1970 c. 9; section 46A was inserted by paragraph 3, and section 56B by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9).
(2)
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