This paper sets out for consultation the draft Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005. The draft Regulations, at annex A, are intended to enable the Special Commissioners of Income Tax to hear Child Trust Fund tax appeals. Regulation 2 of the draft Regulations amends the definition of 'proceedings' in Regulation 2 of the Special Commissioners (Jurisdiction and Procedure) Regulations 1994.
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
The document above is available in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website.
Viewers with visual difficulties may find it useful to investigate services provided to improve the accessibility of Acrobat documents: http://access.adobe.com.
