The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002

Statutory Instruments

2002 No. 2976

INCOME TAX

INHERITANCE TAX

TAXES

SOCIAL SECURITY

The General Commissioners and Special Commissioners (Jurisdiction and Procedure) (Amendment)Regulations 2002

Made

25th November 2002

Laid before Parliament

3rd December 2002

Coming into force

31st December 2002

The Lord Chancellor, in exercise of the powers conferred upon him by sections 46A(1)(a) and (1A) to (3) and 56B of the Taxes Management Act 1970(1) and section 13(3) of the Social Security Contributions (Transfer of Functions, etc.) Act 1999(2) and article 12(3) of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999(3), after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(4) and with the consent of the Scottish Ministers(5), hereby makes the following Regulations:

(1)

1970 c. 9. Section 46A was inserted by paragraph 3, and sections 56B to 56D by paragraph 4, of Schedule 16 to the Finance (No. 2) Act 1992 (c. 48). Section 46A(1A) is an interpretation provision and is cited because of the definition of Taxes Acts. It was inserted by paragraph 3 of Schedule 7 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2) (“the Transfer Act”) and amended by paragraph 1 of Schedule 6 to the Social Security (Transfer of Functions, etc.) (Northern Ireland) Order 1999 (S.I. 1999/671) (“the Transfer Order”). Section 56B was amended by section 254 of the Finance Act 1994 (c. 9).

(2)

1999 c. 2.

(3)

S.I. 1999/671.

(4)

1992 c. 53.

(5)

The functions of the Lord Advocate under sections 46A and 56B of the Taxes Management Act 1970 were transferred to the Secretary of State by article 2(1) of, and the Schedule to, the Transfer of Functions (Lord Advocate and Secretary of State) Order 1999 (S.I. 1999/678). Those functions were then treated as being exercisable in or as regards Scotland, for the purposes of section 63 of the Scotland Act 1998 (c. 46), by article 3 of, and paragraph 4 of Schedule 1 to, the Scotland Act 1998 (Functions Exercisable in or as Regards Scotland) Order 1999 (S.I. 1999/1748), and were transferred to the Scottish Ministers by article 2 of, and Schedule 1 to, the Scotland Act 1998 (Transfer of Functions to the Scottish Ministers etc.) Order 1999 (S.I. 1999/1750).