The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003

Statutory Instruments

2003 No. 968

INCOME TAX

CORPORATION TAX

TAXES

The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2003

Made

18th March 2003

Laid before Parliament

1st April 2003

Coming into force

22nd April 2003

The Lord Chancellor, in exercise of the powers conferred upon him by section 56B of the Taxes Management Act 1970(1) and section 320(4) of the Proceeds of Crime Act 2002(2), after consultation with the Council on Tribunals in accordance with section 8 of the Tribunals and Inquiries Act 1992(3), and with the consent of the Scottish Ministers(4), makes the following Regulations:

(1)

1970 c. 9; section 56B was inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 16 paragraph 4 and amended by the Finance Act 1994 (c. 9), section 254(2) and (3), and S.I. 1999/678. The powers to make regulations are extended by the Proceeds of Crime Act 2002 (c. 29), section 320(4).

(2)

2002 c. 29.

(3)

1992 c. 53.

(4)

The functions of the Lord Advocate under section 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).