The General Commissioners (Jurisdiction and Procedure) Regulations 1994

PART I INTRODUCTORY

Citation, commencement and application

1.—(1) These Regulations may be cited as the General Commissioners (Jurisdiction and Procedure) Regulations 1994 and shall come into force on 1st September 1994.

(2) These Regulations do not apply in relation to—

(a) any proceedings in respect of which notice of the place, date and time of the hearing was given or, in the case of more than one such notice, first given by the Clerk prior to 1st September 1994, and in respect of which an election is made by any party to the proceedings, by notice served on the Clerk, that these Regulations shall not apply, or

(b) any proceedings under section 100C of the Taxes Management Act 1970(1) in respect of which a summons was issued prior to 1st September 1994 by the General Commissioners to the defendant (or, in Scotland, the defender) to appear before them at a time and place stated in the summons.

(3) Where these Regulations apply in relation to any proceedings in respect of which notice of the place, date and time of the hearing was given or, as the case may be, first given by the Clerk prior to 1st September 1994, anything done in relation to those proceedings prior to that date which, if the proceedings had been brought before the General Commissioners on or after that date, could have been done pursuant to these Regulations, shall have effect as if done pursuant to these Regulations.

(4) An election under paragraph (2)(a) above shall be made prior to the time of commencement of the hearing of the proceedings in question or, in the case of a hearing which commenced before 1st September 1994 but which was adjourned, prior to the time of commencement of the first continuation of the hearing on or after that date, and shall be irrevocable.

Interpretation

2.  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 General Commissioners;

“division” shall be construed in accordance with section 2(1) of the Management Act(2);

“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, and “the General Commissioners”, in relation to any proceedings, means the General Commissioners for a division before whom the proceedings are brought (and references to a General Commissioner are to be read accordingly);

“inspector” means an inspector of taxes;

“the Management Act” means the Taxes Management Act 1970(3);

“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 General Commissioners under the Taxes Acts;

(b)

any proceedings before the General 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 General Commissioners which relate to a penalty and are not within paragraph (a) or paragraph (b) above;

“proceedings in Northern Ireland” means any proceedings (as defined in this regulation) which fall within the meaning of that expression as defined in section 58(3) of the Management Act(4);

“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” shall be construed in accordance with section 4(1) of the Management Act(5);

“the Taxes Acts” has the meaning given by section 118(1) of the Management Act(6);

“Tribunal”, in relation to any proceedings, means, subject to regulation 11(3), two or more, but not more than five, General Commissioners for a division before whom the proceedings are brought.

(1)

1970 c. 9; section 100C together with sections 100, 100A, 100B and 100D was substituted for section 100 by section 167 of the Finance Act 1989 (c. 26).

(2)

Section 2(1) was amended by section 134(1) of the Finance Act 1988 (c. 39).

(3)

1970 c. 9.

(4)

Section 58(3) was substituted by section 135(2) of the Finance Act 1988.

(5)

Section 4 was substituted by paragraph 1 of Schedule 22 to the Finance Act 1984 (c. 43) aand amended by paragraph 30 of Schedule 10 to the Courts and Legal Services Act 1990 (c. 41).

(6)

The definition of “the Taxes Acts” in section 118(1) was amended by paragraph 32(d) of Schedule 8 to the Development Land Tax Act 1976 (c. 24), Schedule 31 to the Income and Corporation Taxes Act 1988 (c. 1), and paragraph 2(1) and (11) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).