(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.