The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007

Statutory Instruments

2007 No. 3612

INCOME TAX

The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2007

Made

15th December 2007

Laid before Parliament

21st December 2007

Coming into force

28th January 2008

The Lord Chancellor, with the consent of the Scottish Ministers, and after consultation with the Administrative Justice and Tribunals Council in accordance with section 8 of the Tribunals and Inquiries Act 1992(1), makes the following Regulations in exercise of the powers conferred by section 56B of the Taxes Management Act 1970(2).

(1)

1992 c.53 as amended by paragraph 30 of Schedule 8 to the Tribunals, Courts and Enforcement Act 2007 (c.15).

(2)

1970 c.9. Section 56B was inserted by paragraph 4 of Schedule 16 to the Finance (No.) Act 1992 (c.48).