This paper sets out for consultation the draft General Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005, intended to enable the General Commissioners of Income Tax (GCITs) to hear Child Trust Fund tax appeals. Regulation 2 of the draft Regulations amends the definition of 'proceedings' in Regulation 2 of the General Commissioners (Jurisdiction and Procedure) Regulations 1994. The draft Regulations also remedy a defect in existing regulations, to allow Stamp Duty Land Tax appeals from the GCITs to the High Court by way of the 'case stated' procedure - an amendment on which a separate consultation exercise has already been carried out.
This consultation closed on 28 January 2005
Further copies of the consultation paper can be obtained by contacting the address below:
Duncan Rutty
Administrative Justice Division
Department for Constitutional Affairs
4th floor
54-60 Victoria Street
London
SW1E 6QW
Tel: 020 7210 0674
Fax: 020 7210 0681
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