http://www.legislation.gov.uk/uksi/1999/3294/contents/made

The Special Commissioners (Amendment of the Taxes Management Act 1970) Regulations 1999

Income tax

Tax

King's Printer of Acts of Parliament

2017-05-17

INCOME TAX

INHERITANCE TAX

TAXES

These Regulations make a consequential amendment to section 56A of the Taxes Management Act 1970 (appeals from decisions of the Special Commissioners) in the light of an amendment to the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) (“the Special Commissioners Regulations”) made by the Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 1999 (S.I. 1999/3292) (“the 1999 Regulations”).