The General and Special Commissioners (Amendment of Enactments) Regulations 1994
These Regulations are complementary to the General Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1812) (“the General Commissioners Regulations”) and the Special Commissioners (Jurisdiction and Procedure) Regulations 1994 (S.I. 1994/1811) (“the Special Commissioners Regulations”), which introduce rules relating to the procedure and practice to be followed in respect of appeals to, and other proceedings before, the General Commissioners and Special Commissioners respectively and also deal with jurisdictional matters in relation to such proceedings.