The Special Commissioners (Jurisdiction and Procedure) (Amendment) Regulations 2005
These Regulations amend the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) (“the 1994 Regulations”). Regulation 2 amends the regulation 2 of the 1994 Regulations to include appeals under regulations made under section 13 of the Child Trust Funds Act 2004 or appeals made under section 22 of that Act within the definition of “proceedings” in that regulation.