- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
(This note is not part of the Regulation)
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”).
Regulation 1 provides for commencement, citation and effect, and regulation 2 for interpretation.
Regulation 3 amends section 56A(1)(b) of the Taxes Management Act 1970 so as to provide that there shall be no right of appeal against a final determination by the Special Commissioners made at the conclusion of an appeal in which a question has been referred to the Lands Tribunal, the Lands Tribunal for Scotland or the Lands Tribunal for Northern Ireland in accordance with regulation 23 of the Special Commissioners Regulations (as amended by the 1999 Regulations), and all appeal rights arising in relation to the questions in issue on the appeal have been exhausted.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: