The General Commissioners (Jurisdiction and Procedure) Regulations 1994

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.

(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).